MASTER 
NEGATIVE 

NO.  95-82340-2 


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Ohio.  General  Assembly 

Senate. 


Report  of  the  Special 

Committee  of  the... 


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Ohio.  Ckmrd  assemUjf.  SmMe,  Spemd  eommtUee  on 
taration. 

IReport  of  the  Special  committee  of  the  Senate  of  the 
seventy-eighth  General  assembly  of  the  state  of  Ohio 
upon  the  subject  of  levying,  assessing  and  collecting 
taxes  for  state  purposes.  January,  1910.  Springfield, 
TbM  Sprin|;field  publishing  companyi  state  printers, 

Indwles  •  coinpflatioii  of  flit  kwt  of  OMo  tclatiiiff  to  the  Itvj  tnd  col* 
Iteliflii  of  taxes  for  slate  imrposes.  ^  ,  _ 

t.J|mioii^hiii.     I.  0|io.  Lawi»  statutes,  etc  n.  Clevenger,  F.  M. 

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of  the  Senate 


OF  THE 


Seventy-Eighth  General  Assembly 


OF  THE 


State  of  Ohio 


Upon  the  Subject  of  Taxation 


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LIBRARY 


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School  of  Business 


REPORT 

 (  * 

OF  TBI 

Special  Committee  of 

the  Senate 

OF  THH 

Seventy-Eighth  General  Assembly 

OF  THH 

STATE  OF  OHIO 

Upon  the  Subject  of  Levyiiig, 
Assessing  and  Collecting 
Taxes    for   State  Purposes. 

Januaiy,  1910 

^    ,    .  Springfield,  Ohio: 
The  Springfield  Publishing  Company. 
State  Printm 
19f9. 


S  R.  No  28   Mr.  Qcvcnijer. 

Whereas,.  Tlie  regular  session  of  this  General  Assembly  which  con- 
venes on  the  1st  Monday  in  JanuaiT,  1910,  will  have  for  consideration 
the  snbjects  of  taxation  and  additional  revenue  for  the  stet«^^"^ 

Whereas,  For  lack  ol  time  this  extraordinary  session  has  been 
cwnpelled  to  adjourn  without  ftilly  investigating  these  subjects,  there- 

fore  hci  it  1- 
Resolved  by  the  Senate.  That  a  conmnttee  of  three  senators  be 

pointed,  and  that  said  committee  be  directed  to  «»™Pi'\*f^  ^^^'^^^^^^^^^ 
to  the  levy,  assessment  and  collection  of  taxes  for  state  PV^P°ff 
Janiphfct  fcU.  and  obtain  such  other  •nf"™*^'""  °" /^^f.^.^''-'^ 
Say  be  within  their  power  and  cause  said  panjphlets  t^^^^-J .  ^£ 
rtpatt  as  said  committee  may  make  to  be  P"W;shed  and  med  with  t^^ 
oSrk  of  this  body  not  later  than  October  first,  '90^' f".^  .^t 
ho  direrted  to  forthwith  mall  to  each  senator  copies  thereot,  and  tnat 
Ae  necessary  expense  of  such  investigations  be  paid  out  of  the  confangent 
fund  of  the  Senate.  ^^^^^  ^  MALLOY,  Ckrk. 

In  the  Senate. 

Ad(^>ted  March  12,  1909. 


(2) 


(fit 
01. 

2:  INDEX 

in  .  

-       Ch.,^r  1.   Definitions  *.  ^ 

Cill   —     $ 

OUApter  2.  Property  subject  to  taxation.. 

Chapter   3,  Llstiag  personal  property   '  "  ^ 

Cliapter  4.  Corporations  generally,  and  banks  and  banfeers. .  32 

Chapter  5.  RaProads  and  snburban  and  Interurban  electric  roads. .  35 

Chapter  6.  Foreign  insurance  companies....  «^ 

Cluipter  7.  ^P^;"^«™P^^ 

equipment  companies  

Chapter  8.  Bxcise  tax  on  corporations  

;    Chapter  9.  PnmcUse  tax  on  corporations  .  !! 

i^napter  lO.  Assessing  real  estate  

Chapter  11.  Boards  of  e««aMmtion  and  review  

Chapter  12.  Levying  taxes  

 •  87 

Chapter  13.   Collection  of  taxes.  

Chapter  14.  Delinquent  lands   * "  * 

Chapter  15.  l\>ifeited  lands.... 

  f   119 


To  the  Senate  of  Ohio: 

Pursuant  to  the  provisions  of  Senate  Resolution  No.  28,  ack^tecl 
March  12,  1909,  the  committee  ap|K>inted  thereunder  submits  the  follow- 
ing report :  ^ 

We  have  found  it  no  small  task  to  compile  into  pamphlet  form  the 
laws  of  Ohio  relating  to  the  levy  and  collection  of  taxes  for  state  purposes, 
as  in  some  degree  nearly  every  tax  law  in  the  state  is  connected  with  these 
subjects.  'In  order  that  the  tax  laws  may  be  easy  of  access,  we  have  pub- 
lished a  more  comprehensive  copy  than  a  strict  construction  of  this  reso- 
lution would  require,  but  we  have  done  this  in  the  interest  of  a  more 
thorough  knowledge  of  the  subject. 

We  desire  to  acknowledge  our  indebtedness  to  the  Codifying  Commis- 
sion of  Ohio  for  their  kindness  in  furnishing  us  copies  of  the  taxation 
chapter  as  being  prepared  by  them. 

Several  matters  of  importance  will  require  the  attention  and  action  of 
tlie>GeneraI  Assembly  at  its  regular  session,  and  we  think  it  not  improper 
to  enumerate  some  of  them. 

It  is  well  known  that  by  the  operation  of  the  so-called  Rose  law  the 
state  has  lost  in  revenue  annually  about  $600,000.  This,  together  with  in- 
creased expenditures,  has  caused  a  deficit  of  receipts  as  against  expendi- 
tures of  about  $1,000,000.  Af  the  end  of  the  fiscal  year  in  November,  1909, 
there  will  still  be  a  surplus  in  the  treasury  of  about  $3,800,000.  There  is 
no  immediate  danger  of  bankruptcy  on  the  part  of  the  state.  In  our 
judgment  nothing  is  more  detrimental  to  economic  government  than  a 
large  surplus.  However,  it  is  not  good  business  policy  to  long  permit  the 
expenditures  of  the  state  to  exceed  its  income,  and  this  session  of  the 
General  Assembly  should  provide  for  additional  revenue.  ^ 

While  the  subject  of  trying  to  riiaEe  revtfllies'Tfli'eet  expenditures  is 
being  considered,  it  is  well  to  bciar  in  mind  the  idea  of  retrenchment.  In 
our  judgment  several  hundred  thousand  dollars  can  be  cut  out  of  the  ap- 
propriation bills  without  the  state  suffering  in  any  degree  thereby. 

It  is  not  our  purpose  to  take  an  unfaltering  stand  in  favor  of  any  par- 
ticular method  or  measure  for  raising  additional  revenue,  but  only  to  sug- 
gest plans  that  have  been  presented  to  us. 

One  hundred  thousand  dollars  can  easily  be  raised  by  an  amendment 
of  the  automobile  law,  graduating  the  same,  and  yet  be  no  burden  to  the 
users  of  t!iese'lfS'<£hTnes.  All  additional  revenue  raised  from  this  source 
will  be  without  anyl  additional  expense  on  the  part  of  the  state. 

All  revenue  derived  from  this  source  should  be  turned  into  the  gen- 
eial  revenue  fund  and  appropriated  as  other  moneys. 

The  re-enactment  of  the  direct  inheritance  tax  has  many  advocates, 
and  the  number  seems  to  be  constantly  growing!  The  popularity  of  this 
tax  is  probably  due  to  the  fact  that  it  is  so  easy  to  collect  and  without  any 
expense  to  the  state.  Good  judges  believe  that  a  law  of  this  kind  taxing 
by  two  per  cent  all  inheritances  over  five  thousand  dollars  will,  after  a 
year's  operation,  yield  three  to  four  hundrtd  thousand  dollars  annually. 
We  find  in  certain  quarters  still  a  decided  opposition  to  this  kind  of  a  tax, 
but,  as  already  stated,  its  advocates  are  increasing  rapidly. 

The  adoption  by  the  Federal  Government  of  a  taxj>n  the  net  income 
of  corporations  has  made  it  somewhat  difficult  to  suj^est  an  increase  of 
excise  taxes  as  a  means  of  additional  revenue  for  the  state.  This  action 
%  tic'  Federal  GovemmeiB'  has  aroused  such  strong  opfx>sition,  because 


jt  mvaied  t^e  most  fniitfiil  .aoir cc.  of  state  revenue,  that  we  Wieve 
It  still  wortliy  of  considefitbn,  witli  a  view  to  a  small  incrciise  of  the 
excise  tax  rate  based  upon  thejicijedrfor  r^|»eal4rfahe  Federal  law. 

It  IS  iiiaiiifestly  not  the  desire  to  raise  additional  revenue  by  an  in- 
crease of  'the  jirect  W  While  local,  and  not  state,  levies  have  always 
been  the  souite^Ofm^s^^^  taxation,  yet  it  is  more  desirable  to  abolish 
the  present  direct  levy  than  to  increase  it 

sioii  If^fC??^^  ^  abolished  at  this  ses- 

SKin  of  the  General  AsscmMy,  anTfhe  various  boards  of  education  be  au- 
tHomed  to  levy  an  additional  amount  for  the  support  of  the  schools  The 
only  excuse  for  the  existence  of  the  decennial  board  is  the  direct  lew 
This  levy  now  amounts  to  but  1.345  mills,  one  mill  of  which  is  levied  for 
the  support  of  the  common  schools  of  the  state  and  distributed  back  to 
the  counties  in  proportion  to  the  enumeration  of  schod  youth.  In  nmetv 
.JifclMt,.  of  the  counties  of  Ohio  Ma  law  is  worWng  an  injustlll  "Im 
«ic  miM  tevy  should  be  dropped  and  each  county  be  required  to  support 
its.  owa;  «ftoolsniierc  are lew,  if  my,  counties  m  Ohio  that  it  can  jusUy 
be  claimed  are  not  able  to  suKMMrt  their  own  schools,  and  if  thei^  are 
any  such,  they  can  receive  help  through  the  operation  of  other  laws  on  the 
statute  books. 

A«^i^b''''i^'"'"5'r    ^o*"  ^^J^  and  487  of  the  State 

Auditor's  Report  for  1908  will  disclose  interesting  reading.  Many  of  the 

richest  and  most  prosperous  counties  in  the  state  are  drawmj?  thousands 
of  dollars  more  from  this  fund  than  they  pay  in,  while  many  of  the  small 
and  poorer  counties  of  the  state  are  paying  in  more  than  they  get  back. 
The  poperty  owners  really  bearing  this  burden  are  the  farmers  for  the 
ptyuloMS  centers  in  every  county  get  more  from  thiTfuMlTian  tEey  pay  in 
while  the  dearth  of  school  youth  m  the  country  districts  has  resulted  in  the 
farming  communities  of  the  whole  state  paying  into  this  fund  largely  in 
excess  of  the  amount  received  by  them  in  return.  It  cannot  be  justly 
claimed  that  such  rich  and  prosperous  counties  as  Allen,  Auglaize  De- 
iance,  Erie,  Hardin,  Henry,  Lucas,  Mahoning,  Mercer,  Muskingum 
Patildnig,  Putnam,  Stark  and  Van  Wert  are  not  able  to  support  their  own 
schools,  yet  the  tables  show  that  these  counties,  along  with  many  others 
similarly  situated,  are  drawing  more  from  this  fund  than  they  pay  in.  In 
nearly  every  instance  this  condition  is  brought  about  by  a  ridiculously 
low  value  of  taxable  propertv^i   

With  this  one  miHabohshed,  as  suggested,  the  only  direct  levy  left 
IS  the  substantially  one-third  of  a  mill  levied  for  the  urayfiisities.  This 
should  be  taken  up  aiar|i5vided  for  as  other  state  obligaSSis,  but  if  the 
condition  of  the  treasuiy  requires  its  continuance  for  the  time  being  tlie 
amount  denved  is  too  insignificant  to  afford  an  excuse  for  a  continuance 
of  the  Decennial  Board  of  Equalisation,. 

It  has  been  suggested  to  the  committee  that  we  would  perform  a  val- 
iMNe  service  to  the  members  of  the  General  Assembly  if  we  could,  in  some 
way,  digest  the  laws  relating  to  the  various  boards  connected  with  the 
operation  of  the  tax  laws.  »  -  

These  boards  are  numerous,  and  so  scattered  through  the  statutes  that 
one  never  feels  sure  that  he  has  listed  them  all.  In  chapter  11  of  the  laws 
ptblished  herewith  will  be  found  the  provisions  for  several  of  these  boards. 

In  addition  to  the  boards  enumerated  in  Chapter  11,  the  followhiff 
may  bc'  noted :  .,  ^ 

.  9**!^^  7-  Relating  to  express,  telegraph,  telefAone,  ileeping  car, 
freight  line  and  equipment  companies-.  r  «  , 


Section  2778a  et  seq,  provide  that  the  Auditor  of  State,  Treasurer  of 
State  and  the  Attorney  General  shall  constitute  a  board  of  appraisers  and 
assessors* 

Chapter  6.  Relating  to  excise  tax  on  corporations,  Section  2780-19  et 
seq.,  provide  that  the  Auditor  of  State,  Treasurer  of  State,  Attorney  Gen- 
eral and  the  Secretary  of  State  shall  constitute  a  board  of  appraisers  and 

assessors. 

In  Chapter  5  will  be  found  the  provisions  for  boards  of  appraisers 
and  assessors  of  railroads,  suburban  and  interurban  electric  roads.  These 
boards  are  composed  of  the  county  auditors  of  the  counties  throt^gh  whidi 
the  particular  road  passes. 

The  assessment  of  the  taxes  against  foreign  insurance  companies  is 
left  to  the  Superintendent  of  Insurance  and  the  law  relating  thereto  will 
be  found  in  Chapter  6. 

llie  collection  of  the  "Willis  Law"  tax  is  left  entirely  to  the  Secretary 
of  State,  and  the  provisions  of  the  law  will  be  found  in  Chapter  9.  Under 
this  law  the  Governor,  Secretary  of  State  and  the  Attorney  General  con- 
stitute a  board  with  power  to  remit  penalties,  or  parts  thereof. 

There  may  be  other  boards  of  minor  importance,  but  we  have  pointed 
out  the  principal  ones  in  a  way  that  we  think  will  enable  members  to 
readily  refer  to  the  statutes  on  this  subject. 

Respectfully  suknitted, 

F.  M.  CLEVENGER, 
W.  A.  ALSDORF, 
F.  N.' PATTERSON, 

Committee, 


of  the  Statutes  of  the  State  of  Ohio 


RBLATING  TO  THB 


Levying  aod  the  Assessment  and 

of  Taxes 


DeMmtmm, 


Meaning  of  word  "person." 
"Personal  tax." 
"Real  property"  and  "land." 
"Investment  in  bonds." 


"InTestment  in  stocka" 
"Personal  property." 

"Money"  '  

"Credits." 


'"  or  "aonefa." 


Section  .   The  word  "person"  as  used  in  tins 

title,  includes  firms,  companies,  associations  and  corpora- 
tions ;  words  in  the  singular  number  include  the  plurlal  num- 
ber, and  words  in  the  plural  number  include  the  singular 
number;  and  words  in  the  masculine  gender  include  the 
feminine  and  neuter  genders.   (R.  S.  Sec.  2730.) 

Section  .  The  terms  "personal  tax"  and  "tax 

on  personal  property"  as  so  used,  include  all  'taxes,  except- 
ing only  the  tax  upon  real  estate  . specifically  as  such.  (R.  S. 
Sec.  2860.) 

Section  .  The  terms  "real  property"  and  "land" 

as  so  used,  include  not  only  land  itself,  whether  laid  out  in 
town  lots  or  otherwise,  with  all  things  contained  therein, 
but  also,  unless  otherwise  specified,  all  buildings,  structures, 
improvements  and  fixtures  of  whatever  kind  thereon,  and  all 
rights  and  privileges  belonging,  or  appertaining  tihereto.  (R. 
S.  Sec.  2730.) 

Section  .   The  term  "investment  in  bonds"  as 

so  used,  includes  all  moneys  in  bonds,  certificates  of  indebt- 
edness, or  other  evidences  of  indebtedness  of  whatever  kind, 
whether  issued  by  incorporated  or  unincorporated  companies, 
towns,  cities,  villages,  townships,  counties,  states,  or  other 
incorporations,  or  by  the  United  States,  held  by  persons  re- 
siding in  this  state,  whether  for  themselves  or  others.  (R.  S. 
Sec.  2730.) 

Section  .   The  term  "investment  in  stocks"  as 

so  used,  includes  alf  moneys  invested  in  the  capital  or  stock 
of  a  bank  whether  incorporated  under  the  laws  of  this  state 
or  the  United  States,  or  an  association,  corporation,  joint 
stock  company,  or  other  company,  the  capital  or  stock  of 
which  is  or  may  be  divided  into  shares,  which  are  transfei- 
ablc  by  each  owner  without  the  consent  of  the  other  partners 

(i) 


Meaningr  of 
word  "person." 


"Personal 


"Real  prop- 
erty" and 
"land." 


"Investment 
in  bonds." 


"Investment 
in  stocks." 


10 


"HBnoniil 


"liiiiiigr'  m 


or  stoddiolders,  for  the  taxation  of  which  no  special  provi- 
sion is  made  by  law,  held  by  persons  residing  within  this 
slate,  either  for  themselves  or  others.   (R.  S.  Sec.  2730.) 

e  tcnii  "personal  property"  as  so 
used,  indndes  first,  every  tangiWe  thiag  being  the  subject 
of  ownership,  whether  animate  or  inanimate,  other  than 
money  and  not  forming  part  of  a  parcel  of  real  property,  as 
hereinbefore  defined;  second  the  capital  stotk,  tindividcd 
profits,  and  all  other  means  not  forming  part  of  the  capital 
stock  of  every  company,  whether  incorporated  or  unincor- 
porated, and  every  share,  portion,  or  interest  in  such  stocks, 
profits,  or  means,  by  whatsoever  'name  designated,  inclusive 
of  every  share  or  portion,  right,  or  interest  either  1^1  or 
equitable,  m  and  to  every  ship,  vessel,  or  boat,  of  whatsoever 
name  or  description,  used  on  designed  to  be  used  either  ex- 
clusively or  partially  in  navigating  any  of  the  waters  within 
or  bordenng  on  this  state,  whether  such  ship,  vessel,  or  boat 
IS  wilWa.  lie  iiirisdiction  of -this  state  or  elsewhere, -and - 
whether  it  has  Ueen  enrolled,  r^stered,  or  licensed  at  a  col- 
lector s  office,  or  within  a  collection  district  in  this  state,  or 
not ;  third,  money  loaned  on  pledge  or  mortgage  of  real  es- 
tate, althought  a  deed  or  other  instrument  may  have  been 
given  for  it,  if,  between  the  parties  thereto  it  is  considered 
as  secunty  merely.   (R,  S.  Sec.  2730.) 

Section  .  The  term  "money"  or  "moneys",  as' 

so  iised,  includes  any  surplus  or  undivided  pmfits  held  by 
soacties  for  savings  or  banks  having  no  capital  stock,  gold 
and  silver  coin,  bank  notes  of  solvent  banks,  in  actual  pos- 
session, and  every  deposit  which  the  person  owning,  holding 
in  trust,  or  having  the  beneficial  interest  therein,  is  entitled 
to  withdraw  in  money  on  demand.  (R.  S.  Sec.  2730.) 

Section  ,  The  term  "credits"  as  so  used,  means 

the  excess  of  the  sum  of  all  legal  claims  and  demands, 
whether  for  money  or  otlier  valuable  thing,  or  for  labor  or 
service  dtoe  or  to  become  due  to  the  person  liable  to  pay  taxes 
thereon,  including  deposits  in  banks  or  with  persons  in  or 
out  of  the  state,  other  than  such  as  are  held  to  be  money  as 
hereinbefore  defined,  when  added  together,  estimating  every 
such  claim  or  demand  at  its  true  value  in  money,  over  and 
above  the  sum  of  legal  bona  fide  debts  owing  by  such  person 
In  making  up  the  sum  of  such  debts  owing,  there  shall  not 
be  taken  into  account  an  obligation  to  a  mutual  insurance 
company,  nor  an  unpaid  subscription  to  the  capital  stock  of 
a  joint  stock  company,  nor  a  subscription  for  a  religbus, 
scientific,  literary,  or  charitable  purpose;  nor  an  acknowledg- 
ment of  indebtedness,  unless  founded  on  some  consideration 
actually  received,  and  believed  at  the  time  of  making  such 
acknowledgement  to  be  a  full  consideration  therefor;  nor  an 
acknowledgement  made  for  the  purpose  of  diminishing  the 
amount  of  credits  to  be  listed  for  taxation ;  nor  a  greater 
amount  or  portion  of  a  liability  as  surety,  than  the  person 
required  to  make  the  settlement  of  such  credits  believes  that 
such  surety  is  in  equity  bound,  and  will  'be.  compelled  to  pay, 


11 


or  to  contribute,  in  case  there  are  securities.  Pensions  re- 
ceivable from  the  United  States  shall  not  be  held  to  be 
credits  ;  and  no  person  shall  be  required  to  take  into  account 
in  making  up  the  amount  of  credits,  a  greater  portion  of  any 
credits  than  he  believes  will  be  received  or  can  be  collected, 
or  a  greater  portion  of  an  obligation  given  to  secure  the  pay- 
ment of  rent  than  the  amount  that  has  accrued  on  any  lease 
and  remains  unpaid.  (R,  S.  Sec.  2730.) 


C"0  A 'IIT*'!?'!!  It 


Fmpwty  Subfeci  #i>  Tmaimk 


i^bltelaiMli  become  tenble. 
m  iMiM'  of  von  'tlm.  llftMB  wmm 

Oki'iliit0r«|  Imkmrttmum, 

Collateral  toheritance  tax. 
Bxeinptioiit* 

Aj^wl  MMl  iMnctloii  M  pn^rty  not 

'^ete  *il!SI?to *&,  '•"•*^**» 
Pment;'  procee^njiB  Ikir  coltaction.. 
Dtiietloii  or  coUecion  of  tWE  %  ateln. 

IWnctlon  and  piysent  of  t«z'  .nftoii  <m^ 
tain  legacies. 

^^J^Ttiacia^*'^^  ®f  tw  upon  cet- 
lieftnuiliiC  of  tax. 

¥Ahiatloii  of  pnipirtf  mmm  to  tat. 


I 


JurMIctloii  of  probate  court ;  proeecDtIng 

attorney  to  represent  state. 
Seml-annaal  statemonts  of  probate 

record. 

Fees  of  tmmrn;  eumtm  'CiiacKmtite  to 

state.  ' 
riaal  Mcount  mnat  show  paymient  of  tax ; 

Tonelier  tberefor. 
Meaniiif  of  word  "property.** 

Eatempl  Property, 

School  bouses,  cburcbes,  colleges,  etc 
Orayeyards. 

State  or  U.  g.  property. 
Courthoases,  Jails,  etc. 
Lnnds.  etc.,  to  support  poor. 
Armory  buildings,  etc. 
Flre  engines,  etc. 
Market  bouses  and  balls. 
Water  works,  etc. 
Stocks. 

Monuments  and  funds  titrefor. 
Certain  sum. 

Certain  lands  nsad  as  site  for  monument. 
PMflilfltorfc  enrtliworks  or  blstoric  butid- 
ings. 

Property  of  certain  societies. 
•"Bnnkors.** 


■Bliparty  aub- 
taim- 


WlMD,  piiHie 
holds  baoomo' 
taxable. 


by  ratigioiis 
'Societj.  etc., 
mder  Icaae  of 
muom  tbftii  «- 
tenn  yaam 
fltibJ«et  In 


Tmttbie  Pmfieriy.  • 

Section  .  All  real  or  personal  property  in  this 

state,  tieloMgiiig  to  iiidmciuals  or  corporations,  and  all  mon- 
eys, credits,  in¥estacnts  in  bonds,  stocks,  or  otherwise  of 
persons  residing  in  this  state,  shall  be  subject  to  taxation, 
cxcert:  only  such  property  as  may  be  expressly  exempted 
thcrefroni.  Such  property,  moneys,  credits,  and  in¥estments 
shall  be  oitcred  on  the  list  of  taxable  property  as  described 
in  'this  title.  (R.  S.  Sec.  .2731.) 

SEcnoif  .  All  tracts  of  land  set  apart  for  school 

or  mmistenal  purposes,  and  sold  by  and  under  authority  of 
law,  and  all  lands  which  arc  hereafter  sold  by  the  United 
States,  shall  be  subject  to  taxation  as  other  lands  in  this 
stete  immediately  after  such  sale.  School  or  ministerial  lands 
shwl  not  be  sold  for  taxes  until  the  purchase  money  therefor 
IS  fully  paid,  but  shall  be  returned  as  delinquent,  and  con- 
tinue on  the  duplicate,  with  the  taxes  of  each  year  charged 
thereon,  and  added  to  the  tax  and  penalty  due  when  they  be- 
came delinquent,  until  payment  is  made,'by  the  purchaser  or 
his  assigns,  of  such  purchase  money,  with  the  tax  and  pen- 
alty, or  the  lands  are  resold  by  the  county  auditor,  pursuant 
to  the  laws  provided  for  the  sale  of  such  lands.  (R.  S.  Sec. 
3731.) 

Section  .  All  lands  held  under  lease  for  a  term 
exceeding  ifteen  years,  and  not  subject  to  revaluation,  be- 
longinf  to  the  state,  a  municipal  corporation,  religious, 
sacntific  or  benevolent  society  or  institution,  whether  incor- 
:ponited.  or  unincorporated,  or  to=  iMees  for  free  education 

m 


u 

only,  and  school  and  ^nipsterial  lands,  shall  be  considered 
for  all  purposes  of  taxalicm  as  the  property  of  the  person  or 
persons  holding  themj  and  shall  be  assessed  in  their  names. 
(Rt  S»  See*  2733" ) 

Collateral  Inheritances. 

Section  .  All  property  within  the  jurisdictic«  of  a>uateimi 

this  state,  and  any  interests  therein,  whether  belonging  to  inheritaiice 
inhadiiiits  of  this  state  or  not,  and  whether  tangible  or  in-  . 
tangible,  which  pass  by  will  or  by  the  intestate  laws  of  this 
state,  or  by  deed,  grant,  sale  or  gift,  made  or  intended  to  take 
effect  in  possession  or  enjo3rment  after  the  death  of  the 
grantor,  or  a  person  in  trust  or  otherwise,  other  than  to  or 
for  the  use  of  the  father,  mother,  husband,  wife,  brother, 
sister,  niece,  nephew,  lineal  descendant,  a^ted  child,  or 
person  recognized  as  an  adopted  child  and  made  a  legal  heir 
under  the  provisons  of  a  statute  of  this  state,  or  the  lineal  de- 
scendants thereof,  or  the  lineal  descendants  of  an  adopted 
child,  the  wife  or  widow  of  a  son,  the  husband  of  the  daugh- 
ter of  a  decedent,  shall  be  liable  to  a  tax  of  five  per  cent,  of 
its  value,  above  the  sum  of  two  hundred  dollars.  Seventy- 
five  per  cent,  of  such  tax  shall  be  for  the  use  of  the  state, 
and  twenty-five  per  cent,  for  the  use  of  the  county  wherein 
it  is  collected.  All  administrators,  executors  and  trustees, 
and  any  such  grantee  under  a  conveyance  made  during  the 
grantor's  life,  shall  be  liable  for  all  such  taxes,  with  lawful 
interest  as  hereinafter  provided,  until  they  have  been  paid, 
as  hereinafter  directed.  Such  taxes  shall  become  due  and 
payable  immediately  upon  the  death  of  the  decedent,  and 
sliall  at  once  become  a  lien  upon  the  property,  and  be  and 
remain  a  lien  until  paid.   (94  v.  loi,  §  i.) 

Sectjq»  .  The  provisbns  of  the  next  precedmg  ExempUona. 

section  mKmot  ai^ly  tq  property,  or  interests  in  property, 
transmitted  to  tho  state  of  Cttiio  un^  |||^  q£ 
the  state,  or  embraced  in  a  bequest,  devise,  transfer  or  con- 
veyance to,  or  for  the  use  of  the  state  of  Ohio,  or  to  or  for 
the  use  of  a  municipal  corporation  or  other  political  subdi- 
vision thereof  for  exclusively  public  purposes,  or  public  in- 
stitutions of  learning,  or  to  or  for  the  use  of  an  institution 
in  this  state  for  purpose  only  of  public  charity  or  other  ex- 
clusively public  purposes.  The  property,  or  interests  in  prop- 
erty so  transmitted  m  embraced  in  such  devise,  bequest, 
transfer  or  conveyance  shall  be  exempt  from  all  inheriiaiice 
and  otfier  taxes  while  used  exclusively  for  any  of  such  pur- 
poses.   (94  V.  lOl,  §  I.) 

Section  .  When  a  person  bequeaths  or  devises  Awrateai  and 

property  to  or  for  the  use  of  father,  mother,  husband,  wife,  proS^riS^nSt 
brother,  sister,  niece,  nephew,  lineal  descendant,  adopted  wabie. 
child,  the  lineal  descendant  of  an  adopted  child,  the  wife  or 
widow  of  a  son,  or  the  husband  of  a  daughter,  during  life 
or  for  a  term  of  years,  and  the  remainder  to  a  collateral  heir, 
or  to  a  stranger  to  the  blood,  the  value  of  the  prior  estate, 
shall  be  appraised,  within  sixty  days  after  the  death  of  the 


li 


Wliem  mm- 
peamtkm  wf 
execu'dor,  tnii- 

IMA'  'to  tmic. 


Payiii.eiit:  mm' 
mmOlkim  fw 
'eikllatftiiii* 


IMtaettfui,  ud 
mimmt  of 
t«3c  mm 
tain  1«simiIm, 


'Bttaiiticiii.  mt 
mM«mon  of 


iw  upon  c«r- 


testetor.  in  tlie  iiianiier  fecrciiiafter  provide*  md  deducted, 
together  with  the  stiin  of  two  hundred  doUars,  from  the  ap- 
inaiaed  value  of  such  prqierty.   (91  v.  170,  §  2.)  ^ 
Sficnoif  .   When  a  decedent  appoints  one  or 

a  bequest  or  devise  of  property  to  them  which 
would  otherwise  be  hable  to  such  tax,  or  aj^oints  them  his 
residuary  legatees,  and  said  bequests,  deviled  or  redduwv 
l^es  exceed  what  would  M  a  leasonable  compensation 
•  fer  their  »e^m^^^  such  excess  shall  be  liable  to  suclJteL  and 

£f  of  their  accounts  shall 

nx  sucft  compensation.  (90  v.  15,  §  3.) 

AiV  f^I^^  1,  11 1.  •  Tf^^  imposed  by  this  subdivision  of 

^"""^  mnsdictioii  of  the  estate  or  accounts 
is  situated,  by  the  executors,  administrators,  trustees  or 
other  persons  charged  with  the  payment  thereof.   If  such 
taxes  are  not  paid  within  one  year  after  the  „death  of  the 
#f '  interest  at  the  rate  of  eight  per  cent,  shall  be 
thereafter  charged  and  collected  thereon,  and  if  not  paid  at 
^gexpiration  of  eighteen  months  after  such  death,  th^ose- 
^^»™*^ttoniey  of  the  county  wherein  said  taxes  remain  un- 
paid, shall  institute  the  necessary  proceedings  to  collect  the 
taxes  in  the  court  of  common  pleas  of  the  county,  after  first 
bemg  notiied  in  writing  by  the  probate  judge  of  the  countv 
of  tlic  non-payment  thereof.   The  probate  judge  shall  give 
such  notice  in  writing.  If  the  taxes  are  paid  before  the  ex- 
piration of  one  year  after  the  death  of  the  decedent  a  dis- 
count of.  one  per  cent  per  month  for  each  full  month  that 
payment  host  been  made  prior  to  the  expiration  of  the  year 
shall  bc:  .alowcd  on,  the  ..amount  of  such '  taxes.   (91  v.  j^o, 

Section  ,  An  .administrator,  executor,  or  trus- 
tee having  m  chaige  or  trust  property  subject  to  such  tax. 
shall  deduct  the  tax  therefrom,  or  collect  the  tax  thereon 
from  the  legatee  or  perpon  entitled  to  the  property.  He 
aiiall  not  deliver  any  specific,  legacy  or  property  subject  to 
.such  'tax;to  anv  person^  "unti  .he  .has  coEected  the  tax  thereon 
(90    IS  §  .5-) 

Charged  upon  or  payable  out  of  real  estate,  the  heir  or  de- 
visee, before  paying  it,  shall  deduct  the  tax  therefrom  and 
pay  It  to  the  executor,  administrator,  or  trustee,  and  the  tax 

Payment  thereof  shall  be  enforced  by  the  executor,  adnim- 
istrator,  or  trustee,  in  like  manner  as  the  payment  of  the 
legacy  itself  could  be  enforced.  (90  v.  16,  §6.9 

Section  .  If  such  legacy  is  given  in  mcmev  to 
a  person  for  a  limited  period,  such  administrator,  execitor 
or  trustee  shall  retain  lie  tax  on  the  whole  amount  If  it 
IS  not  in  money,  he  Miall  make  an  application  to  the  court 
having  jurisdiction  of  his  accounts  to  make  an  apportion- 
ment, If  the  case  require  it,  of  the  sum  to  be  paid  into  his 


IB- 

hands  by  such  legatee  cm  account  of  the  tax  and  for  sucli 
further  order  as  the  case  may  require.    (90  v.  16,  §  7.) 

Section  .    Administrators,  executors  and  trus-  ^aie  of^  prop- 

tees  may  sell  so  much  of  the  estate  of  the  deceased  as  will  ment^of  tex 
enable  them  to  pay  said*  tax  in  like  manner  as  they  are  em- 
powered to  do  for  the  payment  of  his  debts.    (90  v.  16,  §  8.) 

Section  .  Within  ten  days  after  the  filing  of  the  ProceedingB 

inventory  of  every  such  estate,  any  part  of  which  may  be  sub-  ^vSitory!^ 
ject  to  a  tax  under  the  provisions  of  this  subdivision  of  this 
chapter,  the  judge  of  the  probate  court,  in  which  such  in- 
ventory is  filed,  shall  make  and  deliver  to  the  county  auditor 
of  such  county  a  copy  of  the  inventory ;  or,  if  it  can  be  con- 
veniently separated,  a  copy  of  such  part  of  the  estate,  witii 
the  appraisal  thereof.  The  auditor  shall  certify  the  value 
of  the  estate,  subject  to  taxation  hereunder  and  the  amount 
of  taxes  due  therefrom,  to  the  county  treasurer,  who  shall 
collect  such  t^xes,  and  thereupon  place  twenty-five  per  cent 
thereof  to  the  credit  of  the  county  expense  fund,  and  pay 
seventy-five  per  cent  thereof  into  the  state  treasury,  to  the 
credit  of  the  general  revenue  fund,  at  the  time  of  making  his 
semi-annual  settlement   (91  v.  170,  §  9*) 

Section  *    When  any  of  the  real  estate  of  a  inf^rmatioii 

decedent  passes  to  another  person  so  as  to  become  subject  nished  pro- 
to  such  tax,  the  executor,  administrator  or  trustee  of  the  exe^ntS^etc^ 
decedent  shall  inform  the  probate  judge  thereof  within  six 
months  after  he  has  assumed  the  duties  of  his  trust,  or  if 
the  fact  is  not  known  to  him  within  that  time,  then  within 
one  month  from  the  time  that  it  does  become  so  known  to 
him.   (90  V.  16,  §  10.) 

Section  .    When  for  any  reason  the  devisee,  Refunding  of 

legatee  or  heir  who  has  paid  such  tax  relinquishes  or  re- 
conveys  a  portion  of  the  property  on  which  it  was  paid,  or 
it  is  judicially  determined  that  the  whole  or  part  of  such  tax 
ought  not  to  have  been  paid,  the  tax,  or  the  due  proportional 
part  thereof  shall  be  repaid  to  him  by  the  executor,  admin- 
istrator or  trustee.    (90  v.  16,  §  11.) 

Section  .  The  value  of  such  property,  subject  to  valuation  of 

said  tax,  shall  be  its  actual  market  value  as  found  by  the  f^f^^^tMc**' 
probate  court.  If  the  state,  through  the  prosecuting  attor-  ^ 
ney  of  the  proper  county,  or  any  person  interested  in  the 
succession  to  the  property,  applies  to  the  court,  it  shall  ap- 
point three  disinterested  persons,  who,  being  first  sworn,  shall 
view  and  appraise  such  property  at  its  actual  market  value 
for  the  purposes  of  this  tax,  and  make  return  thereof  to  the 
court.  The  return  may  be  accepted  by  the  court  in  a  like 
manner  as  the  original  inventory  of  the  state  is  accepted, 
and  if  so  a,|H|Cit  shall  be  lading  upon  the  per^,!!  by 
whom  this  tafHI  to  be  paid,  and  upon  the  state.  The  fees 
of  the  appraism  lhall  be  fixed  by  the  probate  judge  and  paid 
out  of  the  county  treasury  upon  the  warrant  of  the  county 
auditor.  In  case  of  an  annuity  or  life  estate,  the  value 
thereof  shall  be  determined  by  the  so-called  actuaries'  com- 
bined experience  tables  and  five  per  cent  compound  interest 
(90  V.  i6,  §  w.) 


li 


lllili4iotl<lii 
'teney  to  rap* 


'£teiiil-iiii.iiiiiil 
■t|il«iii«iit«  of 
tmlMite  iv&m 


Vmm  of  of- 

'OliikriBWIilii'  to 

luMHUlllllLliiilllHu  JIlilL  idilUk, 


nma.  aooottnt 
nrnst  mhmf' 

gynmtt  of 


wom  prop- 
erty.- ' 


Section  .  Tlic  protmte  court,  Imving  eitiier 

principal  or  auxiliary  jurisdiction  of  the  settlemttt  of  the 
estate  of  the  decedent,  shall  have  jurisdiction  to  hear  and  de- 
termine all  questions  in  relation  to  such  tax  that  arise,  affect- 
ing any  devise,  legacy  or  inheritance  under  this  silbdivision 
of  this  chapter,  subject  to  appeal  as  in  other  cases,  and  the 
proaecitting  attorney  shal  represent  the  interests  of  the  state 
111  ■such  proceedings.  (90  v.  17,  §  13.) 
^    Sbcwow^,  ,         .  Each  pro'bate  judge,  at  least  once  -in 
SIX  months,  shall  render  to  the  county  auditor  a  statement  of 
the  property  within  the  jurisdiction  of  his  court  that  has  be- 
come subject  to  such  tax  during  such  period,  the  number 
and  amount  of  such  taxes  as  will  accrue  during  the  next  six 
months,  so  far  as  they  can  be  determined  from  the  probate 
records,  and  the  number  and  amount  thereof  due  and  unpaid. 
Each  probate  judge  shall  keep  a  separate  record,  in  a  book 
to  be  provided  for  that  purpose,  of  all  cases  arising  under 
the  provisions  of  this  subdivision  of  this  chapter.    (01  v. 
171,  I  14.) 

Section  .  The  fees  of  officers  having  duties  to 

perform  tmder  the  provisions  of  this  subdivision  of  this  chap- 
ter, shall  be  paid  by  the  county  from  the  countv  expense  fund 
thereof,  and  shall  be  the  same  as  albwed  by  law  for  similar 
services.  In  ascertaining  the  amounts  due  the  state,  seventy- 
ivc  pes  cent  of  the  cost  of  collection  and  other  necessary  and 
legitimate  expenses  incurred  by  the  county  in  the  collection 
of  such  taxes,  shall  be  charged  to  the  state  and  deducted 
from  the  amount  of  taxes  to  be  paid  into  the  state  treasury. 
(91  V.  171,  §  15.) 

Section  .  A  final  settlement  of  the  account  of 
an  executor,  administrator  or  trustee  shall  not  be  accepted  or 
allowed  by  the  probate  court  unless  it  shows,  and  the  judge 
of  tliat  court  finds,  that  all  taxes  imposed  by  the  pmvisions 
of  this  subdivision  of  this  chapter,  upon  any  property  or  in- 
terest therein,  belonging  to  the  estate  to  be  settled  by  such 
account  have  been  paid.  The  receipt  of  the  county  treas- 
urer shall  be  the  proper  voucher  for  such  payment  (90  v. 
17,  §  16.) 

Section  .  The  word  "property"  as  used  in  this 

subdivision  of  this  chapter,  includes  real  and  personal  estate, 

.any  iwm  of  mterest  therein,  .and  annuities.  (9O'    17,  §  17.) 


Exempt  Pmperiy. 

^LX*"^  Section  .  Public  school  houses  and  houses  used 
iipi4  ottv  exclusively  for  public  worship,  the  books  and  furniture 
iherem  and  the  ground  attached  to  such  buildings  necessary 
for  the  proper  occupancy,  use  and  enjoyment  thereof,  and 
not  leased  or  otherwise  used  with  a  view  to  pn^t,  public 
colleges  and  academies  and  all  buildings  connected  there- 
with, and  all  lands  connected  with  public  institutions  of  learn- 
ing, not  used  with  a  view  to  prcrfit,  shall  be  exempt  from  tax- 
ation. This  section  shall  not  extend  to  leasehold  estates  or 
real  pgiQperty  held  under  the  authority  of  a  coll^  or  univer- 


sity of  learning  in  this  state,  but  leaseholds,  or  other  estates 
or  property,  real  or  personal,  the  rents,  issues,  profits  and 
income  of  which  is  given  to  a  city,  village,  school  district,  or 
subdistrict  in  this  state,  exclusively  for  the  use,  endowment 
or  support  of  schools  for  the  free  education  of  youth  with- 
out charge,  shall  be  exempt  from  taxation  as  long  as  w^uch 
property,  or  the  rents,  issues,  profits  or  income  thereof  is 
used  and  exclusively  applied  for  the  support  of  free  educa- 
tion by  such  city,  village,  district  or  subdistrict.  (R.  a., 
•Sec.  2y^2. ) 

Section  .  Lands  used  exclusively  as  graveyards, 

or  grounds  for  burying  the  dead,  except  such  as  are  held  by 
a  person,  company  or  corporation  with  a  view  to  profit,  or 
for  the  purpose  of  speculatiiig  in  the  sale  thereof,  shall  be 
exempt  from  taxation.    (R.  S.  Sec.  2732.) 

Section  .  Real  or  personal  property  belonging 

exclusively  to  the  state  or  United  States  shall  be  exeinpt 
from  taxation.   (R.  S.,  Sec.  2732.) 

Section  .   Buildings  belonging  to  counties  and 

itpi  for  holding  courts,  and  for  jails  or  county  offices,  with 
tie  ground,  not  exceeding  ten  acres  in  any  county,  on  which 
such  buildings  are  erected,  shall  be  exempt  from  taxation. 
(R.  S.,  Sec.  2732.) 

Section  .  Lands,  houses  and  other  buildings  be- 

longing to  a  county,  township,  city  or  village,  used  exclu- 
sively  for  the  accommodation  or  support  of  the  poor,  and 
property  belonging  to  institutions  of  public  charity  only, 
shall  be  exempt  from  taxation.   (R.  S.,  Sec.  2732.) 

Section  .   Buildings  belonging  to  and  used  ex- 

clusively for  armory  purposes  by  lawfully  organized  military 
organizations  which  are  fully  armed  and  equipped  at  their 
own  expense  and  lawfully  made  subject  to  all  calls  of  the 
governor  for  troops  in  case  of  war,  riot,  insurrection  or  in- 
vasion, with  the  land  actually  occupied  by  such  institutions, 
and  the  land  owned  and  used  as  sites  for  the  armory  build- 
ings of  such  military  organizations,  not  leased  or  otherwise 
used  with  a  view  to  profit,  and  moneys  and  credits  appro- 
priated solely  to  sustain,  and  belonging  exclusively  to,  such 
organizations,  shall  be  exempt  from  taxation.  (R,  S.,  Sec 
2732.) 

Section.  •        .   Fire  engines,  property  and  other  im- 

Ilements  used  for  the  extinguishment  of  fires,  with  the  build- 
igs  used  exclusively  for  the  safe  laeping  thereof,  and  for 
Ihe  meeting  of  fire  companies,  whether  belonging  to  a  town- 
ship, city  or  village,  or  to  a  fire  company  organized  therein, 
shall  be  exempt  from  taxation.   (R^S^j  Sec.  27  s^.) 

Section  .   Market  h^M||  puWic  squares  or 

otier  public  grounds  of  a  city,  vilE^  or  township,  houses 
or  halls  used  exclusively  for  public  purposes  or  erected  by 
taxation  for  such  purposes,  notwithstanding  that  parts  there- 

^*^^"^^y  ^«ased,  shall  be  exempt  from  taxation. 
(K.     Sec.  2732.) 


Stiitd  Mf'  tJ.  S. 
"Pirapertf, 


Court}  lioiises, 
Jidls,  t;te. 


JjAads,  etc*, 
to  support 
poor. 


Armory  l>uM- 

inga,  mO» 


Fire  enirliiai. 
etc 


houses  &nd 
halls. 


.a*— C.  on  T.  3U 


wnter 


IHj^p  l-  1,0,  ^  ^^^^  .Mil  


Oirtstn  nun. 


'Oirtiiin  lands 
■Mi  fts  site 
m  nMmuaiMt 


Prehistoric 
Mithwofflca  IT 

illgB. 


t«».^^    ■     .     •  .  «^chinery,  pipe-lines  and  iix- 

tures  belonging  to  a  city  or  village  and  uswiexclusivelv  for 
conveying  water  to  it,  or  for  heating  or  lighting  it  sLll  be 
exempt  from  taxation.    (R.  S.  Sec  2732  J 
^Section  .  Stocks,  or  certificates  of  stock,  in  a 

SSTJS^  «»•.  railroad  company,  owned  by  a  corni^Ttown- 
stap.  city  or  village,  the  money  to  acquire  which  was  orJiri- 

Sf*!^ii^*^*'°°         ^''''^  township,  city  or 

vui^  shaU  be  exempt  from  taxation.  (R.  S.,  Sec.  2732.) 

Section  .   Funds  raised  and  set  aoart  for  the 

pwpose  of  bmlding  monuments  to  the  soldiers  ^this  state, 
aaamwuiments  wid  monumental  buildings,  shall  be  exemot 
mmi  taxatKm.  (R.  S.,  Sec.  2732.)  cxempi 

J-     •  A  state  may  deduct  a 

^^^^  ^  aggrepjte  listed  value  of  his  faoo&e  per- 

Section  .  Lands  held  and  used  as  the  nlace  nf 

of  a  distinguished  deceased  pe  J„  ^d^^^the 
ptaceof  a  monument  or  nwnoiial  to  such  person,  as  provicfcd 

*^  P"'T^*«  of  maintainjiMtfiMjar- 
W  for  such  monument  or  memorial,  and  its  oU^WSZ 

SEcnoif  .  Lands  in  this  state"  on  which  are  «>- 

uated  prdustork  earthworics,  or  upoa  which  w«  em:M^d 
stfl  sunds  an  h«tonc  bmlding  which  is  pn^se^rcom- 
m^ration  of  fastonc  evoits  in  the  settleJnent  and  deveC 

^2!J^J^^'       r"*?       purchased  by  any  pers^ 
association  or  company  for  the  punmse  of  the  iw<.«mT,Jt;«„ 

such  «rthw«wk8  or  historic  bSldli^  aad  wT^eld  for 
Piofit..  but  dedicated  to  public  uses  as^prdiistoric  JLte  or  as 
hulonc  grounds,  shall  £e  exempt  froiS  taxafem  ^ 
m  of  such  pnehistoric  paries  or  hirtoric^SSSS  J^mS^ 
gh  re^ooable  rules  govemiiig  access  hereto.  (97 

toaS^^ted  ^^^IS^r^ZV^ 

iiniora  ¥cteraiis  union,  ffrand  Irvl^A  "IJj  *^«i«Miuc, 

fmnd  lodge  of  the  knights  of  Pythias,  asaodation  foTthe 
exclusive  benefit,  use  and  care  of  aged,  i^mand  dep^^^ 

raininfir  a  lodge  system  an  incorporated  association  of  minis- 
ters  of  any  church,  or  ina>rporated  association  of  a>mm«SS 
travehng  men,  an  association  which  is  intended  to^ate  a 
filed  or  is  used  or  intended  to  be  used  fb^^tSlT^^ 
tenance  of  indigent  soldiers  of  the  Ut^  ? 
hers  oif  mM  a1     .1^        indigent  man- 

iWB  m  wm  aigwiiiitions,  and  the  widows,  orphans  and  hen- 
eficMnes  of  the  deceased  members  of  such  orES  ^d 


19 


not  operated  with  a  view  to  proit  or  haviif  as  their  princi- 
pal object  the  issuance  of  insurance  eeriilales  of  member- 
ship, and  the  interest  or  income  derived  therefrom,  shall  not 
be  taxable,  and  the  trustees  of  any  of  such  organizations  shall 
not  be  required  to  return  or  list  such  property  for  taxation. 
(94  v.  37ii§  2732-3.) 

Section  .  Moneys,  funds  or  credits  belonging  to  ' 

the  representative  body  of  Indiana  meeting  of  friends  or  the 
religious  society  known  as  the  German  baptists  or  dunkers, 
m  this  state,  which  moneys,  funds  or  credits  or  the  income 
therefrom  are  exclusively  used  for  the  support  of  the  poor 
of  such  denomination,  society  or  congregation,  shall  be  ex- 
empt from  taxation.  The  person  or  persons  having  the  care 
and  supervision  of  such  moneys,  funds  or  credits,  shall  not 
be  required  to  return  or  list  them  for  taxation.   (89  v.  jSj, 


CHAPX£R  III 


LMng  Pers0mi  Property. 


WpMi:  .aaaessors  Anil  lie  »Miililitf  fw 
Itotice  «nd  f ornis  tm  tW'  .ftven  %  ftMM»ii<m ; 

■tfttflBMIlt*  _  .        *  ■ 

telii  Hi'  mm  ilMimi ;  iixtag  '«f  mluwi. 
'Wl0  tliii'iltet  pfmwial  property.  „  ^  . 

In.  wll08€'  name'  swne  llstecl. 

Wlieii  person  ft  wwlileiit  for  taiation  |mr- 


Ktect  of  Brecedtof  metkm. 

Whm  anrf  what  property  to.  be  Hutoi, 

'Wliftt  stattMit  aliail  contain  ainl  onler 

■HTi.eii  aaisfior  to  ix  wlm .  ^      ^  . 
Peraoiis  liavlac  iiof  Uvf  to  Itot  mMt  :iiiak« 

oatli. 
Liatliis  of  <l0Ba> 
••Merchamt*  lefliieil. 
Valuation  nl  edrtain  mercliand  1  so 
Consignee,  and  commlasioii  meroiiant 
Ttanrient  traders :  their  returns. 
,Mjjgl^  perwnal  property  by  maun- 

Aietititittnff  Taluatlon  of  sanio. 
Mtnslnit  or  mannfactorcr  commencing 
iiitliiMa.  after  certate  'dny. 


mmlea/for  'Talning  personal  property  g»n- 

Valntof  additloMi  to  tax  duplicate. 
Betnm  by  aaaeaaor  wlien  partiea  reiuae 

to  awear.       ^         .  ^. 
Wben  aaaeiior  ahall  make  tbe  ll«t. 
Upon  what  information  tbe  aaiessor  sliaU 

act 

Returns  to  be  male  by  tbe  aifeeaor. 
Asseaaor  to  return  alao  tbe  original  state- 
ments properly  asnM^ 

datii.  of  asMCBsor  to^  .fiWfns.. 

Wling  away  'tax  statements:  bow  done. 

OmrmUm  of  M«imn9, 

IVriwns  may  make  statement  after  as- 
sessor has  made  same. 
Action  of  auditor  upon  false  return  or 

eraslon  of  return. 
JaUon  of  auditor  upon  omission  of  tax 
TPRtTini.  ^  ^ 

Exception  as  to  property  aaaessed  by 

False  statement  of  'personal  property; 

duty  of  auditor. 
CostS'  Md  expenses. 
Penalties. 


State  aniitixr 
a^ail  fumiali 
lilwnk  "fwnii& 


When  as- 
;W!S8ors  slmll. 
'be  aasemtiled 
for  Inatruc- 

timt. 


Motlee  and 
fonM  to  iMi 
given  by  a«- 
sesaora;  statt- 
ment. 


Section  .  The  auditor  of  state,  annually,  on  or 

liefore  the  first  Monday  of  April,  sliall  furnish  each  county 
auditor  with  a  blank  foron  of  statement  for  listing  personal 
property,  moneys,  credits,  investmenJs  in  bonds,  stocks, 
joint-stock  compoiiies,  or  otherwise,  containing  all  the  items 
required  in  this  chapter,  and  such  additional  items,  as  he 
dcMis  necessary  to  secure  accurate,  full  and  hcMiest  returns 
and  values  for  taacation.  County  auditors,  assessors,  atid 
parties  required  to  list  all  or  any  of  the  items  named  in  siuch 
slatement,  shall  uae  tnie  copies  of  the  blank  statemeiit,  and 
fill  them  with  the  true  iralue  in  money  of  the  several  items 
therein  named.   (R.  S  Sec.  2749.) 

Section  .   Each  county  auditor,  before  the  tit- 

tcenfch  day  of  April,  ahall  issue  a  call  to  all  the  assessors  of 
the  county,  to  meet  at  his  office  or  other  place  designated 
by  him,  at  the  county  seat,  wthin  five  daysy  for  consultation. 
Such  assessors  shall  meet  as  so  ordered.  The  auditor  shal 
meet  with  the  assessors,  and  answer  such  questions  and 
give  such  instructions  as  tend  to  a  uniformity  in  the  action 
of  the  assessors  in  the  county.  He  shall  espeortfr  call  their 
attention  to  the  provisions  of  law  relating  to  their  duties, 
and  the  listing  of  property,  and  nequire  of  them  t""  com- 
pliance therewith.  The  auditor  shall  provide  and  deliver 
to  the  assessors  blank  forms  and  instructions,  or  forward 
theov  to  the  township  clerks  iorthwith,  after  the  nteeting 
of  the  ■assessors.  (R,.S.  Sec.  2749.) 

Section  .  The  listing  of  all  personal  property, 

moneys,  credits,  investments  in  bonds,  stocks,  joint  stock 
^cooipanics,  or  othierwisc,  shall  'be  made  between  the  second 

<!K0' 


21 

Monday  of  April  and  the  third  Monday  of  May,  annually. 
The  assessor,  on  or  before  the  first  Monday  of  May,  an- 
nually, shall  leave  with  each  person,  resident  in  his  township 
or  ward,  of  full  age,  and  not  an  insane  person,  or  at  the 
office,  usual  place  of  residence  or  business  of  each  person, 
a  written  or  printed  notice,  requiring  such  person  to  makje 
out  for  the  assessor  a  statement  of  the  property  which,  by 
law,  he  is  requii  ed  to  list,  accompanied  with  printed  forms, 
in  blank,  for  such  statement.  The  assessor  at  the  time  he 
delivers  such  notice  and  blank  forms,  shall  demand  and  re- 
ceive such  statement,  unless  such  person  requires  further 
time  to  make  it  out,  in  which  case  he  shall  call  for  it  before 
the  third  Monday  of  May.  (R.  S.  Sec.  2747.) 

Section  .  A  psrson  so  listing  property,  or  other  mt&e'i^mm 

items  named  in  the  sitatement  described  in  the  next  preced-  ®'  vaiuea. 
ing  section,  shall  take  and  subscribe  an  oath  or  affirmation 
according  to  law,  to  be  administered  by  the  assessor,  to  the 
effect,  adapting  the  form  to  the  capacity  in  which  the  per^ 
son  making  the  return  acts,  that  the  statement  contains,  as 
he  verily  believes,  a  true  account  of  all  the  taxable  personal 
property,  moneys,  credits,  and  investniBnts  in  bonds,  stocks, 
joint  stock  companies,  atmuities  or  otherwise,  owned  or  ccm- 
troUed  by  such  person,  for  his  own  use,  or  as  parent,  guard- 
ian, trustee,  executor,  administrator,  receiver,  accounting 
officer,  agent,  factor,  or  otherwise,  and  also  of  all  moneys, 
credits,  invtestnients  in  bonds,  stocks,  joint  stock  companies, 
or  otherwise,  held  for  him,  or  any  one  residing  in  this  state, 
for  whom  he  is  required  by  la»w  to  list,  by  any  person  resid- 
ing In  or  out  of  this  state,  and  not  listed  for  taxaJdoa  in 
pursuance  of  law  in  this  state  by  such  holder,,  and  every  in- 
terest and  right,  legal  or  equitable,  of  the  person  listing 
and  of  those  for  whom  he  is  required  by  law  to  list  in  bonds, 
stocks,  joint  stock  companies,  or  otherwise,  which  he  is  re- 
quired by  law  to  lisit  for  taxation,  and  that  the  value  affixed 
to  each  of  said  items  is  the  value  thereof  as  ascertained  by 
the  usual  selling  price  thereof  for  cash,  at  voluntary  sales 
thereof,  at  the  time  and  place  of  listing;  and  if  there  is  no 
usual  selling  price,  then  at  such  price  as  could  be  obtained 
therefor  in  miorMS}^,  at  such  time  and  place,  and  that  he  has 
not  made  an  acknowledgement  or  agreement,  or  contracted 
a  debt,  without  receiving  an  adequate  consideration  therefor 
or  resorted  to  any  device,  or  created  a  trust,  or  sold  or  ex- 
changed or  disposed  of  money,  property,  or  effects,  which 
were  taxable  in  this  state,  for  United  States  bonds  or  other 
non-taxable  securities  or  moneys,  for  the  purpose  of  evad- 
ing taxation,  or  diminishing  the  amount  of  his  return  for 
taxation,  and  that  all  interest  that  he  has  or  owns  in  any 
credit  or  evidence  of  indebtedness,  secured  in  any  manner, 
upon  real  estate  or  personal  property,  situated  outside  of  the 
county  in  which  he  resides,  or  in  taxable  stocks  or  bonds, 
or  in  stocks  or  bonds  of  a  foreign  corix>ration,  has  been 
duly  listed  by  him  for  taxation.  (R.  S.  Sec.  2749.) 


'Wko  «li!iH  'UbI 
mm 


■WIi««  per- 

■ffV 


Whm,, 
tMnttait  fiiii*>* 


Section  .  Each  person  of  full  afe  and  aoiind 
mind  shall  list  the  perscwial  property  of  which  he  is  the 
owner,  and  all  mopeys  in  his  possession,  all  moneys  invested, 
loaned,  or  otherwise  controlled  by  him,  as  agent  or  attorney, 
or  on  account  of  any  other  person  or  persons,  company  or 
corporation,  and  all  moneys  deposited  subject  to  his  order, 
check  or  draft;  all  cnedits  due  or  owing  from  any  person  or 
persons,  body  coiporatc  or  politic,  whether  in  or  out  of  such 
county;  and  all  money  loaned  on  pledge  or  mortgage  of 
real  edi^e,  although  a  deed  or  otia*  instrument  may  have 
Mm  pll  for  it,  if  between  the  'parties,  it  is  considered  as 
aecunty  merely.  The  property  of  a  ward  shall  be  listed  by 
his  piardian,  of  a  tmtim  child,  idiot,  or  lunatic  having  no 
guardian,  hy  his  father,  if  living,  if  not,  by  his  mother,  if 
iiriag,  and  if  neither  father  nor  mother  is  living,  by  the  per- 
son having  such  pudperty  in  charge ;  of  a  person  for  wliose 
bcneit  property  is  held  in  trust,  by  th^  trustees ;  of  an  es- 
tate of  a  deceased  person,  by  his  executor  or  administrator; 
of  coi|iorations  whose  assets  are  in  the  hands  of  receivers, 
by  sudi  receivers;  of  a  conapmy,  firm  or  conporation,  by 
the  president  m  principal  account!^  officer,  partner  or  agent 
thereof;  and  all  surplus  or  undivided  profits  held  by  a  so- 
ciety for  savings  or  bank  having  no  capital  stock,  by  the 
president  or  principal  accounting'  officer.  (R.  S.  Sec.  2734.) 

Secwoii  .   A  person  required  to  list  property, 

on  behalf  of  others,  shall  list  it  in  the  township,  dty  or  vil- 
lage in  whidi  he  would  be  required  to  list  it  if  such  property 
were  his  own.  He  sbai  list  it  separately  from  Ms  own, 
specifying'  in.  each  ose  the  name  'Of  the  person,  estate,  com- 
pany, or  corpocation,  to  whom  it  belongs.  Mercfaatits*  and 
manufacturers'  stock,  and  personal  property  t^n  firms 
shall  be  listed  in  the  township,  city,  or  viUage  in  whidi  it  is 
situated,  AH  other  personal  property,  moneys,  credits,  and 
investments,  except  as  otherwise  specially  provided,  shall  be 
listed  in  the  townsUp,  dty,  or  village  in  which  the  person 
to  be  charged  with  taoces  thereon  resides  at  the  time  of  the 
listing  thereof,  if  such  peiion  resides  within  the  county 
whene/thc  .property  is  listed:,... and  if  not,  then  in  the  town- 
ship, dty,  or  vi..llage  where  the  property  is  v/bm  listed.  (,R. 
S.  Sec.  2735.) 

Section  .   PersCMial  property  of  every  descrip- 

tion, moneys  and  credits,  invtestments  in  bonds,  stocks,  jf|g| 
Stock  companies,  or  otherwise,  shall  be  listed  in  the  name  of 
tie  person  who  was  the  owner  thereof  on  the  day  preceding 
the  second  Monday  of  April,  in  each  year.  No  person  shall 
be  required  to  M  for  taxation  any  shares  of  the  capital 
stock  of  a  company,  the  capital  stock  of  which  is  taxed  in 
the  name  of  such  company.  (R.  S.  Sec.  2746.) 

Section  .   A  person  who  has  had  his  actual  or 

habitual  place  of  abode  in  this  state  for  the  larger  portion 
of  the  twrlve  months  next  preceding  the  day  liefore  the  sec- 
ond Monday  of  April  in  each  year,  shall  ne  a  resident  of 
this  state  for  the  purpose  of  taxation,  and  the  personal  prop- 


2S 

erty  which  he  is  required  by  law  to  list  shall  be  taxaible 
therein,  unless,  on  or  before  that  day  he  has  changed  his 
place  of  abode  to  a  place  without  this  state  with  tte  bona 
fide  intention  of  continuii||g  actually  to  abide  permanently 
without  this  state.  The  fact  that  a  person  who  has  so  changed 
his  actual  place  of  abode,  within  six  months  from  so  doing, 
again  abides  within  this  statue,  shall  be  prima  facie  evidence 
that  he  did  not  intend  permanently  to  have  his  actual  place 
of  abode  without  this  state.  Such  person,  so  changing  his 
actual  place  of  abode  and  not  intending  permanently  to  con- 
tinue it  without  this  stat^  and  not  having  listed  his  property 
for  taxation  as  a  resident  of  this  state,  for  the  purpose  of 
having  his  property  listed  for  taxation  within  this  sitate, 
shall  be  deemed  to  have  resided  on  the  day  when  such  prop- 
erty should  have  been  listed,  at  his  last  actual  or  habitual 
place  of  abode  within  this  state.  The  fact  that  a  person 
whose  actual  or  habitual  place  of  abode  during  the  greater 
portion  of  such  twelve  months  has  been  within  this  state, 
does  not  claim  or  lexercise  the  right  to  vote  at  public  elec- 
tions within  this  state,  shall  not  of  Itself  constitute  him  a 
nmi-resident  of  this  state  within  the  meaning  of  this  section. 
'(II*.  S>  .Sec.  273.5^") 

g^^jlllll^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^      .  A  person  or  property  'subject  to  tax-  rjtect  of  pre- 

ation  within  this  state,  shall  not  be  relieved  therefrom  by  tocUiiii- 
the  next  preceding  section  nor  shall  any  provision  thereof 
repeal  any  statute  now  in  force  as  to  the  taxation  of  per- 
sonal property.  (R.  S,  Sec.  2735a.) 

Section  .   A  person  required  to  list  property,  SJiSLtw 

upon  receiving  a  blank  for  that  purpose  from  the  assessor,  m  be  iteSSf'^ 
or,  within  ten  days  thereafter,  shall  make  out  and  deliver, 
annually,  to  the  assessor,  a  statement,  verified  by  his  oath, 
of  all  the  personal  property,  moneys,  credits,  investments 
in  bonds,  stodcs,  j<Mnt  stock  companies,  annuities,  or  other- 
wise, in  his  possession,  or  under  his  contnt^,  on  tbe  day  pre> 
ceding  the  second  Monday  of  April  of  tliat  year,  whidi  he  is 
required  to  list  for  taxatkm,  either  as  owner  or  holder  there- 
of, m  as  parent,  husband,  guardian,  trustee,  eooecutor^  ad- 
ministrator, receiver,  accounting  officer,  partner,  agent,  fac- 
tor, or  otherwise,   (R.  S.  Sec.  2736.) 

.  SECtiON  .    Such  statement  shall  truly  and  dis-  What  state* 

tinctly  set  forth:  First,  tbe  number  of  horses,  and  the  value  Smiin^U 
thereof  ^  second,  the  munber  of  neat  cattle,  and  the  value  tiienof. 
thereof ;  third,  the  number  of  mules  and  asses,  and  the  value 
thereof ;  fourth,  the  number  of  sheep,  and  the  value  thereof ; 
fifth,  th?  number  of  hogs,  and  the  value  thereof  ;  sixth,  the 
number  of  pleasure  carriages,  of  every  kind,  and  the  value 
thereof ;  seventh,  the  total  value  of  all  articles  of  personal 
property,  not  included  in  the  preceding  or  succeeding 
classes ;  eighth,  the  number  of  watches,  and  the  value  there- 
of; ninth,  the  number  of  pianos  and  organs,  and  the  value 
thereof;  tenth,  the  average  value  of  the  goods  and  mer- 
chandise, which  such  person  is  required  to  list  as  a  mer- 
chant; eleventh,  the  value  of  the  property  which  such  per- 


if 


M 


VlhllM«' 


nothings  til 

nufit  miltii' 

'Mtll. 


Uattnir'  of 


i«fiii«t. 


ctrtala  iii«f- 


son  IS  Peqitired,  to^  list  as  a  bankcry^  broker,  or  .stock-jobber; 
twelfth,  tne  average  value  of  the  'materials  and  matiuf acttired 
articles  wWch  such  person  is  required  to  list  as  a  manu- 
facturer; thirteenth,  moneys  on  hand  or  by  deposit  subject 
to  order;  fourteenth,  the  amount  of  credits  as  hereinbefore 
defined;  fiftoenth,  the  amount  of  all  moneys  invested  in 
bonds,  stocks,  joint  stock  companies,  annuities,  or  otherwise ; 
sixteenth,  thf  i||iii||hly  average  amount  of  value,  for  the 
time  he  held  or  controlled  them,  within  the  preceding  year, 
of  all  moneys,  credits,  or  other  effects,  \\'ithin  that  time  in- 
vested in,  or  converted  into  bonds  or  other  securities  of  the 
Uniliecl  States  or  of  this  state,  not  taxed,  to  the  extent  he 
may  hold  or  control  such  bonds  or  securities  on  said  day 
preceding  the  second  Monday  of  April.  (R.  S.  Sec.  2737.) 

Section  .   An  indebtedness  created  in  the  pur- 

chase of  such  bonds  or  securities  shall  not  h2  deducted  from 
the  credits  imder  the  fourteenth  item  of  the  next  preceding 
section,  but  the  person  making  such  statement  may  exhibit, 
to  the  assessor,  thz  property  covered  by  the  first  nine  items 
of  such  section,  and  allow  the  assessor  to  fix  the  value  there- 
of. In  such  case  the  oath  of  the  person  making  the  state- 
ment shall  be  in  that  regard  only  that  he  has  fully  exhibited 
the  property  covered  by  said  nine  items.   (R.  S,  Sec.  2737.) 

Section  AIh  assessor  shall  require  a  person 

called  upon  to  list  pro|:v-rty  for  taxation,  and  claiming  to  have 
none  subject  to  taxation,  either  on  his  own  accwmt  or  for 
others,  to  make  oath  to  the  truth  of  such  claim.   (R.  S.  Sec. 

CA  \ 

Section  .  A  dot^^  over  three  months  of  age  shall 

be  listed,  either  by  the  owner  or  by  the  assessor  in  the  name 
of  the  owner,  without  affixing  a  valuation  thereto.  The 
owner,  if  he  so  desires,  may  affix  a  value  thereto,,  w  ithout 
swearing  to  stich  valuation.  A  person  who  keeps  or  har])()rs 
a  dog,  or  who  knowingly  permits  the  keeping  or  harboring 
of  a  dog  upon  his  premises,  for  the  purix>se  of  such  listing 
and  taxation,  shall  be  the  owner  thereof.  The  assessor  shall 
ascertain  the  owner  or  harborer  of  each  dog  within  his  ter- 
ritory, and  mm  examine  any  person  under  oath  for  this 
purpose.    (R.  S,  Sec.  2754.) 

Section  .   A  persoii  who  owns  or  has  in  pos- 

session or  subject  to  his  control  personal  property  within 
this  state,  with  attthority  to  sell  it,  which  has  been  purchased 
teither  in  or  out  of  this  state,  with  a  view  to  being  sold  at 
an  advanced  price  or  profit,  or  which  has  been  consigned 
to  him  from  a  place  out  of  this  state  for  the  purpose  of  be- 
ing .sold  at  a  place  within,  this  state,  is  a  merthant.   (R.  S. 

l^N  .   When  a  person  »  »equi»d  by  this 

chapter  to  make  out  and  deliver  to  the  assessor  a  statement 
of  his  other  personal  property,  he  shall  state  the  value  of 
such  property  ap|>ertaining  to  his  business  as  a  merchant. 
In  estimating  the  value  thereof,  he  shall  takr  as  the  cri- 
terion the  average  value  of  such  property,  as  provided  in 


25 


the  next  preosding  section,  which  he  has  had  from  time 
to  time  in  his  possession  or  under  his  control  during  the  year 
next  previous  to  the  time  of  making  such  statement,  if  he 
has  been  engaged  in  business  so  long,  and  if  not,  then  during 
such  time  as  he  has  been  so  engaged.  Such  average  shall 
be  ascertained  by  taking  the  amount  in  value  on  hand,  as 
nearly  as  possible,  in  each  month  of  the  next  preceding  year 
in  which  he  has  been  engaged  in  business,  adding  tc^ether 
such  amounts  and  dividing  the  aggregate  amount  thereof 
by  the  number  of  months  that  he  has  been  in  business  dur- 
ing'sudi  year,  ..(R,  S.  Sec.  2740.) 

Section  .   A  consignee  shall  not  be  required  to  Conatsnc**.  and 

list  for  taxation  the  value  of  property,  the  product  of  this  mercimut?" 
state,  which  has  been  consigaSl  to  hhn,  for  sak  or  other- 
wise,  from  a  place  within  this  state,  nor  the  value  of  prop- 
erty consigned  to  him  from  another  place  for  the  sole  pur- 
pose of  bsing  stored  or  forwarded,  if  in  either  case,  he  has 
no  interest  in  such  property,  or  any  profit  to  be  derived  from 
its  sale.  A  person  engaged  in  selling  property  on  commis- 
sion and  who  does  not  retain  control  of  such  property  longrer 
than  forty-eight  hours  is  not  a  merchanst  within  the  meaning 
of  the  next  two  preceding  sections.   (R.  S.  Sec.  2740.) 

Section  .    Whj^n  a  transient  person  locates  in  Transient 

a  cit;.'.  villao^e.  or  township,  and  offers  to  sell  or  otherwise  returns! 
dispose  of  books  or  other  goods,  wares,  or  merchandise,  un- 
der the  namu  of  a  gift  book  store,  or  any  other  name  or  desig- 
nation, the  assessor  of  the  place  where  such  person  locates, 
shall  forthwith  demand  of  him  the  tnif2  value  in  money  of 
his  stock  in  trade.  If  such  person  neglects  or  refuses  to  re- 
turn such  value  under  oath,  within  twenty- four  hours  after 
such  demand,  the  assessor  shall  determine  the  value  as  in 
other  cases.  In  either  case  he  shall  forthwith  return  said 
valuation  to  the  auditor  of  the  county.  [  (R.  S.  Sec.  2741 ) 

Sect  It)  K  .   A  wrson  who  purchases,  receives  or  Listing  of 

111  1  X.        r  i        ■  J.-        £      j.i  personal  prop- 

holds  fx'r.'-ona!  property,  of  any  description,  for  the  purpose  erty  by 
of  adding  to  the  value  thereof  by  manufacturing,  refining,  JSra^^" 
rectifying,  or  by  the  combination  of  different  materials  with 
a  view  of  making  a  gain  or  prc^t  by  so  doing,  is  a  manu- 
facturer, and,  when  he  is  required  to  make  and  deliver  to 
the  assessor  a  statement  of  th>.?  amount  of  his  other  personal 
propert}^  subject  to  taxation,  he  shall  includte  therein  the 
average  value  estimated,  all  lieteafter  provided,  of  all  articles 
purchased,  received  or  odimdse  held  for  the  purpose  of 
peing  used,  in  whole  or  in  part,  in  manufacturing,  ccxnbin- 
ing,  rectifying  or  refining,  and  of  all  articles  wMch  were 
at  any  time  by  him  manufactuted  or  changed  i«  atiy  way, 
either  by  combination  or  rectifying,  or  refining  or  adding 
thereto,  which,  from  tim-e  to  time,  he  has  had  on  hand  dur- 
ing the  year  next  previous  to  the  first  day  of  April  annually, 
if  he  has  been  engaged  in  such  manufacturing  business  so 
long,  and  if  not,  then  during  the  time  he  has  been  so  engaged. 
(R.  S.  Sec.  2742,) 


m 


..ilaiMrtiiiiiiiic 

I   '^^V, 


It  or 

'iiita:ilftu!tiiiier 
oomineiictiig' 
biislneas  after 
certaia  'day. 


tmim  fur 


Valuinsr  aiWi- 
tioiui  to  tnx 
diipllcAtc. 


Eettim  liy 
awesaor  wl»«t' 
parties  'IWfllM' 

to  sw^ftr* 


Section  .   Such  average  value  shall  be  ascer- 

tuined  takieg  the  value  of  all  property  subject  to  be  listed 
•OH-' the  average' "'Iwis,  owned  by  such  manufacturer,  on  the 
:|tst  business  day  of.  each  'month  the  manufacturer  was  en- 
gUfed  in  busincBS  during  the  year,  adding  such  monthly 
VElues  together  and  dividing  the  result  by  the  number  of 
months  thie  manufacturer  was  engaged  in  such  business 
during  the  year.  Such  result  shall  be  the  average  value  to 
he  listed.  A  manufacturer  shall  also  Ust  at  their  fair  cash 
value,  all  engines  and  machinery  of  every  description  used, 
or  designed  to  be  used,  in  refining  or  manufacturing,  except 
such  fixtures,  as  are  considered  a  part  of  any  parcel  or  par- 
osls  of  real  property,  and  all  tools  and  implements  of  every 
kind  used,  or  designed  to  be  used,  for  such  purpose,  owned 
or  used  by  such  manufacturer.   (R.  S.  Sec.  2742.) 

Section  ,  .When  a  person  commences  business 

as  a  merchant  or  manufactUFer  after  the  day  preceding  the 
second  Monday  of  April  in  any  year,  the  average  value  of 
whose  personal  property  employed  in  such  business  has  not 
been  previously  entered  on  the  proper  assessor's  list  for  tax- 
ation, such  person  shall  report  to  the  auditor  of  the  county 
the  probable  average  value  of  the  personal  property  by  him 
intended  to  he  empbyed  in  such  business  until  the'day  pre- 
ceding the  ^cond  Monday  of  April  thereafter.  (R.  S.  Sec. 
•2743.) 

Section  .   In  listing  personal  property,  it  shall 

Ic  valued  at  the  usual  selling  price  thereof,  at  the  time  of 
listing,  and  at  the  place  where  it  may  then  be.  If  there  is 
no  usual  selling  price  known  to  the  person  whose  duty  it  is 
to  fix  a  value  thereon,  then  at  a«kii  price  as  is  believed  could 
lie  obtained  theirefor,  in  money^  st  such  time  and  plaos.  In- 
vestments in  bonds,  stocks,  joint  stock  companies,  or  other- 
wise, shall  be  valued  at  the  true  value  thereof,  in  money. 
Money,  whether  in  possession  or  on  deposit,  shall  be  enter^ 
in  the  stataneiit  at  the  f ul|,  value  thereof,  except  that  de- 
preciated, drculating  notes  shall  be  entered,  at  ihek  curmit 
value,  A  credit  for  a  sum-  certain,  pavable  in  money,  prop- 
erty of  any  kind,  labor  or  sisrvice,  shall  'be:  valued  at'its  true 
value  in  money,  except  that  if  it  is  for  a  specific  article,  or 
for  a  specified  number  or  quantity  of  any  article  or  articles 
of  property,  or  for  a  certain  amount  of  labor  or  services 
of  any  kind,  it  shall  he  valued  at  the  curreot  price  of  sudh 
property  or  of  such  labor  or  service,  at  the  place  where 
payable.  Annuities,  or  moneys  receivable  at  stated  periods, 
shall  be  valiacd  at  the  sum  which  tlie  person  listing  them 
believes  them  to  be  worth  in  money  at  the  time  of  listing. 
(R.  S.  Sec,  2739.) 

Section  ,    Additions  made  to  the  tax  list  and 

dupHcate  by  a  board  of  equalization  or  tlie  county  auditor, 
m  to  valuation,  shall  be  in  strict  accordanoe  with  the  pro^ 
visions  of  the  next  preceding  section.    (R.  S.  Sec.  2739a.) 

SisCTlON  -  W      a  person,  company,  or  corpora- 

tion^'■■'f^lilias  or  'neglects  to  make  return,  or,  on  being  m- 


r 


quested  to  do  so,  refuses  or  neglects  to  swear  to  it,  the  as- 
sessor shall  return  the  fact  of  such  refusal  or  neglect  by  the 
words  "refused  to  list,"  or  "refused  to  swear,"  as  the  case 
may  be.  In  such  case,  and  in  every  case  in  which  a  com- 
pany or  corporation  whose  duty  it  is  to  make  return  of  tax- 
able property  to  the  auditor  refuses  or  neglects  to  make  or 
verify  such  return,  the  auditor  shall  add  to  the  amount 
returned,  or  ascertained,  fifty  per  cent,  of  such  amount,  and 
the  amount  thus  increased  shall  be  the  basis  of  taxation  for 
that  year.   (R.  S.  Sec.  2784.) 

Section  ,   When  a  person  refuses  or  negtccts  when  cORsessot 

to  make  or  deliver  to  an  assessor  the  statement  required  by  mTimf^ 
law,  or  takie  and  subscribe  the  oath  thereto,  the  assessor 
shall  proceed  to  ascertain  the  ntunber  of  each  description 
of  the  several  enumerated  articles  of  pers<Mial  pn^rty  and 
the  value  thereof,  and  the  value  of  the  unenumerated  articles, 
and  the  value  of  the  moneys,  credits  and  investments  of 
such  person.  For  this  purpose  he  may  examine  on  oalh  any 
person  whom  he  thinks  has  knowledge  thereof.  (R.  S.  Sec. 
2750-) 

Section  .   When  the  failure  to  make  or  verify 

such  statement  is  occasioned  by  the  sickness  or  absence  of 
th^  person  who  should  make  or  verify  it,  or  by  his  neglect 
or  refusal  so  to  do,  the  assessor,  if  unable  to  obtain  positive 
evidence  of  the  items  or  value,  nmy  make  the  statement 
from  gemml  reputation  and  his  own  knowledge  of  facts 
and  circumstances;   (R,  S.  Sec  2751.) 

Section  .   On  or  before  the  third  Monday  of 

May,  annuallyi  the  assessor  shall  make  and  deliver  to  the 
county  ligftor,  in  tabular  form  and  alphabetical  order,  a 
list  or  lists  ci  fSkt  names  of  the  several  persons,  companies, 
or  corporations,  in  whose  names  pemxial  property,  moneys, 
credits,  or  investments  has  been  listed,  either  by  such  per^ 
sons,  companies,  or  corporations,  or  by  himself  placing  sep- 
arately, in  appropriate  coltunns,  o[^>osite  each  name,  the, 
^gg^^kate  value  of  the  several  spedes  of  property^  heretofore 
enumerated,  as  listed,  and  the  munber  of  dogs,  and  the  value, 
if  given  by  the  owner.  He  shall  make  separate  lists  of  per- 
sons residing  out  of  an  incorporated  city  or  village  and  per- 
sons who  are  residents  of  an  incorporated  city  or  village, 
or  who  are  residents  of  special  or  separate  school  districts. 
The  columns  shall  be  accurately  added  up,  and  in  each  case 
in  which  a  person  whose  duty  it  is  to  list  property  for  tax- 
ation, has  refused  or  mcglected  to  list  it  when  called  on  for 
that  purpose,  or  to  take  and  subscribe  the  oath  in  regard 
thereto,  when  required,  the  assessor  shall  enter  opposit)e  the 
name  of  such  person,  in  an  appropriate  column,  the  words 
"refused  to  list,"  or  "refused  to  swear."  In  each  case  in 
which  a  person  required  to  list  proi>erty  has  been  absent,  or 
unable  from  sickness  to  list  or  swtw,  the  assessor  shall  en- 
tier  opposite  the  name  of  such  person,  in  the  proper  column, 
the  word  "absent,"  or  "sick."  (R.  S.  Sec  2755.) 


upon  what 
information 
the  assessor 
shall  act. 


Returns  to  be 
inade  by  the 
assessor. 


Atttesaor  tii 
tlie  'Orlclnal 

8tlLteill€llt8 

properly  mr« 


Oath  of  as- 
'iMaor  to  re* 

"tlllflllSa 


ihlisiils;  tew 


.  At  the  time  of  delivering  the  list  pro- 
vided in  the  next  preceding  section,  the  assessor  shall  d»3livef 
to  the  auditor  all  the  statements  of  property  which  he  has 
received  from  persons  required  to  list  them,  and  statements 
prepared  by  himself,  arranged  in  alphabetical  order.  The 
auditor  shall  carefully  fireserve  thm  iti  his  office  for  at  least 
fac  }-«af.  (R.  S.  Sec,  2756.) 

Section  ,.  The  assessor,  upon  making  return  to 
the  auditor  of  the  lists  and  statements,  shall  take  and  sub- 
scribe an  oath,  administered  by  the  auditor,  or  an  official 
authoriied  to  administer  oaths,  as  follows : 

In  the  county  of  do  solennily  swear  that  the 

value  of  all  personal  property,  moneys,  credits,_  investments 
in  'bonds,  slocks,  joint  stock  comfMuies,  or  o^therwise,  of 
which  a  statement  has  been,  made  to  me  by  thz  person  re- 
quired by  law  to  list  them,  is  truly  returned  as  set  forth  in 
such  'Sitatcment ;  that  in  each  case  when?  by  law  I  have  been 
required  to  ascertaiTi  the  items  and  value  of  the  personal 

property,  moneys,,  j|j|||its,  inwstinents  in  bQii|is,  stocks,  joint 

stock  companies,  or  otherwise,  of  a  person,  company  or  cor- 
poration, I  have  diligently,  and  by  the  best  means  in  my 
power,  endeavored  to  ascertain  them;  and  that,  as  I  verily 
believe,  a  full  list,  with  the  value  thereof  estimated  by  the 
rules  prescribfed  by  law,  is  set  forth  in  the  annexed  return ; 
that  in  no  case  have  I  knowingly  omitted  to  demand  of  any 
person,  of  whom  by  law  T  was  required  to  make  such  de- 
mand, a  sJtatement  of  the  description  and  value  of  personal 
propertv,  of  the  amount  of  moneys,  credits,  investments  in 
bonds,  stocks,  joint  stock  companies,  or  otherwise,  which  he 
wm^  reijutced  to  lisc,  or  failed  to  endorse  on  any  return  made 
'by  me  in  cases  in  which  the  owner  refused  or  neglected  to 
list,  or  swear,  the  wojds  "refused  to  list,"  or  "refused  to 
swear,**  or  "failed  to  swear,"  as  required  by  law,  any  i)arty 
who  purports  to  have  been  sworn  as  returned  by  me,  or  in 
any  way  connived  at  any  violation  or  evasion  of  any  of  the 
requirements  provided  by  law  in  relation  to  the  listing  or 
valuation  of  p^ppsrty,  moneys,  credits,  investm'ents  in  bonds, 
stocks,  joint  stock  con^anies,  or  otherwise,  of  any  kind  for 
taxation,  and  tlmt  I  have  returtied  to  the  county  auditor 
the  original  statements  made  to  me,  or  which  I  have  made, 
and  also'  the  statistics  which  by  law'  I  am  requined  to  procure 
aud  rejiurn*         S*'  Sec*  2737*  ^ 

Section  .    The  county  auditor,  in  filing  the 

statements  of  the  taxable  property  of  the  individual  taxpay- 
ers, as  returned  by  the  township  assessor,  in  pursuance  of 
law,  shall  file  the  statements  returned  from  the  different 
townships  in  separate  bundles,  each  township  by  itself,  in- 
stead  of  fiftuf  each  statement  separately.  The  auditor  stall 
be  allowed  and  imid  out  of  the  county  treasury,  the  sum  of 
twenty-five  cents  for  filing  the  statements  of  taxable  prop- 
erty, in  each  township  in  his  county.  (R.  S.  Sec.  2785.) 


Correction  of  Returns, 


Sectioi^  .  When  any  person  has  been  prevented 

from  making  or  verifying  a  statement  of  propf^rty  for  tax- 
ation, by  sickness  or  absence,  and  the  assessor  has  made  a 
statement  for  him,  at  any  time  before  the  assessment  of  taxes 
thereon  by  the  county  auditor,  such  person  may  make,  verify, 
and  file  with  the  auditor  the  propisr  statement.  In  such  case 
before  the  auditor  shall  receive  the  statement,  the  person 
making  it  must  add  to  the  ordinary  affidavit,  a  statement 
to  the  effect  that  his  failure  to  give  to  the  assessor  or  verify 
the  statement  at  the  proper  time  was  occasioned  by  sickness 
or  absence.  On  the  filing  of  such  statement  the  auditor  shall 
correct  the  statement  made  bv  the  assessor.  (R.  S.  Sec. 
2752.) 

Section  .  If  a  person  required  to  list  property 

or  makv2  a  return  thereof  for  taxation,  either  to  the  assessor 
or  county  auditor,  in  any  year  or  years  makes  a  false  return 
or  statement,  or  evades  making  a  return  or  statement,  the 
county  auditor,  for  each  year,  shall  ascertain  as  near  as  prac- 
ticable, the  true  amount  of  personal  property,  moneys,  credits 
and  investments  that  such  person  ought  to  have  returned 
or  listjed  for  not  exceeding  the  five  years  preceding  the  year 
in  which  the  inquiries  and  corrections  provided  for  in  this 
chapter  are  made.  To  the  amount  so  ascertained,  as  omitted, 
for  each  year  he  shall  add  fifty  per  cent.,  multiply  the 
omitted  sum  or  sums,  as  increased  by  said  penalty,  by  the 
rate  of  taxation  belonging  to  said  year  or  years,  and  accord- 
ingly enter  th)2  amount  on  the  tax  lists  in  his  office,  giving 
a  certificate  therefor  to  the  county  treasurer  who  shall  col- 
lect it  as  other  taxes.   ( R.  S.  Sec.  2781 . ) 

Section  .   If  a  person  required  to  list  property, 

or  make  a  return  thereof  for  taxation  to  the  assessor  or 
county  auditor,  or  to  a  board,  officer,  or  person,  other  than 
a  board  composed  of  officers  of  more  than  one  county,  in 
any  year  or  years,  fails  to  make  a  return  or  statement,  or 
if  such  person  makes  a  return  or  statement  of  only  a  portion 
of  his  taxable  property,  and  fails  to  make  a  return  as  to 
the  remainder  thereof,  or  if  he  fails  to  return  his  taxabk 
property  or  part  thereof,  according  to  the  true  value  thereof 
in  money,  as  provided  by  law,  the  cottnty  auditor,  for  eadi 
year,  as  to  such  property  omitted  and  as  to  property  not 
returned  or  taxed  accordmg  to  its  true  value  in  money,  shall 
ascertain  as  near  as  practicable  the  true  amount  of  personal 
property,  moneys,  credits,  and  investments  that  such  per- 
son ought  to  have  returned  or  listed,  and  the  tine  value  at 
which  it  should  have  been  taxed  in  his  county  for  not  ex- 
ceeding the  five  years  next  preceding  the  year  in  which  the 
inquiries  and  corrections  provided  for  in  this  section  and 
in  the  next  preceding  and  the  next  two  sucqeeding  sections 
are  made,  and  mtiltij^y  the  omitted  sum  or  sums  hy  the  rate 
of  taxation  belonging  to  said  year  or  years,  and  accordingly 
enter  the  amount  on  the  tax  lists  in  his  office,  giving  a  cer- 


E%rsciii8  nmar 

ment  after 

assessor  has 
made  same. 


Action  of 
auditor  upon 
false  return 
or  evasion  of 

return- 


Action  of 
auditor  upon 
omission  of 
tax  return. 


t 


80 


tificate  tliercfor  to  tlic  county  treasurer,  wlio  shall  collect 
it  as  other  taxes.  The  term  "personal  property,"  as  used 
in  this  section,  shall  apply  to  all  kinds  of  omitted  property 
for  tie  taxation  of  which,  for  any  of  the  years  in  which  it 
was  omitted,  provision  has  not  been  made' by  law.  (R.  S, 
Sec.  27810.) 

to^gr^  Section  .   The  power  and  duty  of  the  county 

auditor  under  the  ppovisioes  of  the  naxt  preceding  section, 
shall  extend  to  all  cases  where  property,  taxable  within  his 
county,  has  for  any  reason  not  been  assessed  and  taxied  ac- 
cording to  its  true  value  in  money,  as  provided  by  law,  ex- 
cept that  where  provision  is  made  by  law  for  the  appraise- 
ment and*  assessment  of  property  by  a  board  composed  of 
officers  of  more  than  one  county,  and  such  property  or  part 
thereof  has  escaped  taxation,  the  duties  provided  in  such 
section  shall  be  performed  by  such  board.  The  board,  at 
a^y  subsequent  meeting,  may  a^raise  and  assess  such 
omitted  property  for  the  year  or  years  so  omitted,  and  cer- 
tify its  assessment  to  tfie  propej  officer  or  officers  to  be  placed 
upon  the  tiK  lilts  of  thp  proper  county  or  counties  of  (Mnitted 
taxes  theraxi  ai  a  like  manner  as  current  assessments  are 
certified  by  said  board,  and  sudi  officer  or  officers  shall  give 
a  certificate  therefor  to  the  county  treasurer,  as  in  cSier 
f|  cases.  (.R.  S.  Sec.  2781a.) 

mmtJt  of  IMF-         Section  .  The  county  auditor,  if  he  has  reason 

mS^&MH    ^  believe,  or  is  informed  that  a  person  has  given  to  the 
'MJIPr       assessor  a  false  statement  of  the  personal  property,  moneys, 
or  credits,  investments  in  bonds,  sitocks,  joint  stock  com- 
panies, or  ^otherwise,  that  the  assessor  has  'not  returned  the 
full  amount  required  to  be  listed  in  his  ward  or  township, 
;;|f''  •  'Or  has  omitteid  or  made  an  erroneous  return  of  property, 

moneys,  or  credits,  investments  in  bonds,  stodcs,  joint  stock 
^companies,  or  otherwise,  'wMdi  .are  by  law  flubject  to  taxa- 
tion,. siiaU  ;proceed„  at  any  time  before  the  inal  .settlement 
with  'the'  county  treasurer,  to  connect  'the  return,  of  ^e  .as- 
sessor, and  dwrge  such  persons  on  the  duf^icate  with  the 
proper  amount  of  taxes.  To  enable  him  so  to  do^  he.'  may 
'issue  compulsory  process,  and'  require  the  attendance  of  any 
persons  whom  he  thinks  have  kiMiwIedge  of  the  articles,  or 
value  of  the  personal  property,  moneys,  or  credits,  invest- 
ments in  bonds,  stocks,  jmnt  stock  companies,  or  c^erwise, 
and  examine  sudi  persons,  on  oath,  in  relation  to  such  state- 
pent  or  return.  The  auditor,  in  all  such  cases,  aliall  notify 
such  perscHi,  before  making  the  entry  on  the  tax  list  and 
duplicate,  that  he  may  have  an  opportunity  of  showing  that 
Ms  statement  or  the  return  of  the  assessor  was  correct.  The 
auditor,  in  all  such  cases,  shall  file  in  his  office  a  statement 
off  the  feicts  or  evidence  upon  which  he  made  such  correction ; 
but,  he  shall  not  reduce  the  amount  returned  by  the  assessor, 
without  the  written  assent  of  the  auditor  of  state,  given  on 
a  statjement  of  facts  submitted  by  the  county  auditor.  (R.  S. 
^^eCa  2782.) 

^Swfc*^  Section         .  If  a  person  makes  a  false  statement 


of  the  amount  of  property  for  taxation,  to  wholly  or  par- 
tially evade  the  payment  of  taxes,  he  shall  pay  all  costs  and 
expens»es  that  may  be  incurred  under  the  provisions  of  the 
next  preceding  section,  and  like  fees  and  costs  shall  be  al- 
lowed and  paid  as  are  allowed  by  law,  for  similar  services, 
and  if  not  paid,  may  be  colliected  before  any  justice  of  the 
peace  of  the  proper  county,  by  suit  in  tlie  name  of  the  county 
Commissioners.  In  all  cases  under  such  section,  where  the 
statemsnt  is  found  correct,  and  no  intention  to  evade  the 
payment  of  taxis,  the  costs  a<nd  expenses  incurred  shall  be 
paid  out  of  the  county  treasury  of  the  proper  county,  on 
the  order  of  the  county  auditor.   (R.  S.  Sec.  2782.) 

Section*  .  When  a  person  summoned  to  appear 
before  the  county  auditor  and  give  testimony,  under  the 
provisions  of  the  next  two  piteceding  sections,  or  in  pro- 
ceedings against  companies  or  corporations  required  to  make 
return  to  the  county  auditor  for  taxation,  neglects  or  refuses 
•  *  to  appear,  or  n^lects  or  refuses  to  answer  a  question  that 
is  jfut  to  him  by  the  auditor  touching  the  niatter  under  ex- 
amination, the  auditor  shall  apply  to  the  prdiate  ju^e  of 
the  county  to  issue  a  subpoena  for  the  appearance  of  such 
person  before  him.  On  the  application  of  the  county  auditor, 
the  probate  judge  shall  issue  a  subpoena  for  the  2^)pearance 
of  such  person  forthwith  before  him  to  give  testimony.  If 
any  person  so  summoned  fails  to  appear,  or  appearing,  re-  - 
fuses  to  testify,  he  shall  be  subject  to  like  proceedings  and 
penalties  for  cx>ntempt  as  witnesses  in  actions  pending  in 
the  probate  court.  (R.  S.  Sec  2783.) 


* 


C o  A  O  T*  !?  O  11/ 
tlAFlllJl  IV. 


Corforatimts  'G^metiiBy  mtd  Banks  mid  Bankers. 


€Ntrpomiim§  &m§mUif. 

'«np«,gp,irilti4lli8  generallj, 
IPMinis  thereof. 
.Hilly  of  couratj  audltdr* 

MMttMt  Mil  #WI'l90f*i. 

**piiik**  mii  **Btiik«ni'*  iiiMi. 
8Mm  m  mplttl      taiikii,  "lii<!«ir|M>nilei 
tir 


Tax  on  real  eitate  of  bank. 
Niitiios  of  stockbi^ders  and  shares  of  each. 
Ileturu  made  bj  caahief,  etc.,  to  auditor. 
Auditor  to  ix  valae  m  Mm  timrm  or 

groperty. 
en  iMinlc  fails  to  malie  mtum. 
l^enaltjr  for  maktiii  false  mtiicn. 


Crarpfintlina 


IlctitniiB 


Section'  ,  'Tlic  president,  secretary,  and  piiiicl- 
|Mil  acconntiiig  officer  of  a  canal  or  slidkwater  navigaliuii 
company,  turnpike  company,  plank-road  company,  bridge 
company,  insurance  company,  telegraph  company,  or  other 
joint  stock  company,  except  banking  or  other  corporations, 
wbose  taxation  is  specifically  provided  for,  for  whatever  pur- 
pose they  pay  have  been  created,  whether  incorporated  by 
a  law  of  , this  state  or  not,  sliall  list  lor  taxation,  verified  by 
tic  oath  of  the  prson  so  listing,  all  the  personal  property 
thereof,  wMcli  shall  include  all  real  estate  necessary  to  the 
daily  operatbns  of  the  company,  moneys  and  credits  of  such 
company  or  corpottiion  within  the  state,  at  tie  actual  value 
in  money.  (R,  S.  ^Scc.  2744.) 

Section  .   Return  shall  be  made  to  the  seveial 

auditors  of  the  respective  counties  where  such  property  is  .sit- 
uated, together  with  a  statement  of  the  amount  thereof  which 
is  situated  in  each  township,  village,  city  or  ward  therein. 
The  value  of  all  movable  property  shall  be  added  to  the  sta- 
tionary and  ixed  property  and  rod  estate,  and  apportioned 
to  such  wards,  cities,  villages  or  townships,  pro  rata,  in  pro- 
portion to  the  \alue  of  the  real  estate  and  fixed  property  in 
said  ward,  city,  village  or  township.  All  property  so  listed 
shall  be  subject  to  and  pay  like  taxes  as  other  property  listed 
in  such  ward,  city,  village  or  township.  Such  accounting 
officer  shall  m,alfe  return,  to  the  auditor  of  state  during  the 
month  of  May  of  each  year  of  the  aggregate  amount  cf  ail 
property  by  him  returned  to  the  several  auditors  of  the  re- 
spective counties  in  which  it  is  jocated.   (R.  S.  Sec,  2744.) 

Section  .  The  auditor  of  each  county,  on  or  be- 

smiitr  immm.  ^^^^  ^  Mbnday  of  May,  annually,  shall  furnish  the 
president,  secretary,  principal  accounting  officer,  or  agent  as 
provided  in  the  next  two  preceding^  sections,  the  necessary 
blanks  for  the  puffose  of  making  such  returns,  but  neglect  or 
failure  on  the  part  of  the  county  auditor  to  fumish  sudi 
blanks  shall  not  excuse  such  president,  secretary,  accountant, 
or  agent,  from  making  the  returns  within  the  time  specified 
.herein.  If  the  county  auditor  to  whom,  returns  are  made  Is 

(19 


Duty  ot 


Illl 

of  the  opinion  that  false  or  incorrect  valuations  have  been 
made,  that  the  property  of  the  corporation  or  association  has 
not  been  listed  at  its  full  value,  or  that  it  has  not  been  listed 
in  the  location  where  it  properly  belongs,  or  if  no  return  has 
been  made  to  the  county  auditor,  he  must  have  the  property 
valued  and  assessed.  This  section  and  the  next  preceding 
section  shall  not  tax  any  stock  or  interest  held  by  the  state 
in  a  joint  stock  company.   (R.  S.  Sec.  2744.) 

Banks  and  Bankers. 

Section  Acom^any,  association  or  person,  not  "Bank"  and 

incorporatedunderalawof  this  state  or  of  the  United  States,  fin|3^®™" 
for  banking  purposes,  wlio  keeps  an  office  or  other  place  of  °  * 
business,  and  engages  in  the  business  of  lending  money,  re- 
ceiving Im  deposit,  buying  and  selling  bullion,  bills  of 
exchange,  notcS||!^  stocks,  or  other  evidences  of  iiidebt- 
edness,  with  a  view  to  profit,  is  a  bank  or  banker,  within  the 
meaning  of  this  chapter.    (R.  S.  Sec.  2758.) 

Section  .    All  the  shares  of  the  stockholders  in  Sliares  or 

an  incorporated  bank  or  banking  association,  located  in  this  SmiSf  in- 
state, incorporated  or  organized  under  the  laws  of  the  state  ^^Fnco^^^  ""^ 
or  of  the  United  States,  and  all  the  shares  of  the  stock-  ni£S^^^ 
holders  in  an  unincorporated  bank,  located  in  this  state,  the 
capital  stock  of  which  is  divided  into  shares  held  by  the  own- 
ers of  such  bank,  and  the  capital  employed,  or  the  property 
representing  it,  in  an  unincorporated  bank,  the  capital  btock 
of  which  is  not  divided  into  shares,  located  in  this  state,  shall 
be  listed  at  the  trie  value  in  money,  and  taxed  only  in  the 
city,  ward  or  village  where  such  llii^  is  located.    (R.  S. 
Sec  2762.)  ' 

Section  .  The  real  estate  of  a  bank  or  banking  Tax  on  real 

association  shall  be  taxed  in  the  place  where  it  is  located,  in  ^ 
like  manner  as  the  real  estate  of  persons  is  taxed.    (R.  S. 
Sec.  2763,) 

Section  .  There  shall  be  kept  in  the  office  it  all  Names  <if 

times  where  the  business  of  such  bank  or  banking  associa- 
tion  is  transacted,  a  full  and  correct  list  of  the  names  and  SSSl  ^ 
residences  of  the  stockholders  therein,  and  the  number  of 
shares  held  by  each,  which  at  all  times  during  business  hours 
shall  be  open  to  the  inspection  of  all  officers  who  are  or  may 
be  authorized  to  list  or  assess  the  value  of  sudi  shares  for 
taxation.   (R.  S.  Sec.  2764.) 

Section  ,    The  cashier  of  eacli  incorporated  Return  made 

bank,  and  the  cashier,  manager  or  owner  of  each  unincor-  et^c'^^Sdi- 
porated  bank,  shall  return  to  the  auditor  of  the  county  in 
which  such  bank  is  located,  between  the  first  and  second 
Mondays  of  May,  annually,  a  report  in  duplicate  under  oatii, 
exhibiting  in  detail,  and  under  appropriate  heads,  the  re- 
sources and  liabilities  of  such  bank  at  the  close  of  business 
on  the  Wednesday  next  preceding  the  said  second  Monday, 
with  a  full  statement  of  the  names  and  residences  of  tlie 
stockholders  therein,  the  number  of  shares  held  by  each  and 
the  par  value  of  each  share,  and  of  the  amount  of  capital  em- 

9  C  fitt  T.  Xdi. 


I 


94 


Jib  idlLH''ijjlltillllJkiilriMIHIii 

'■li.ii<i«  m 

'PfOpQftjP. 


Penalty  Itor 


pbyed  by  iinkcorporated  banks,  not  divided  into  shares,  and 
the  name,  residence  and  pt>portional  interest  of  each  owner 
of  such  btnk.   (R.  S.  Sec.  2765.) 

Section  .  Upon  receiving  such  report  the  county 

auditor  shall  fix  the  total  value  of  the  shares  of  such  banks, 
and  the  value  of  the  property  rpresenting  the  capital  cin- 
ployed  by  unincorporated  banks,  the  capital  stock  of  which 
is  not  divided  into  shares,  each,  according  to  their  true  value 
in  money,  and  deduct  from  the  aggregate  sum  so  found,  of 
each,  the  value  of  the  real  estate  included  in  the  statement  of 
resources  as  it  stands  on  the  duplicate.  Thereupon  he  shall 
make  alii  transmit  to  the  M^ml  state  board  of  equalization 

banks  a  copy  of  the  report  so  made  by  the  cashier,  man- 
ager or  owner  with  the  valuation  of  such  shares  or  property 
reptfCMnting  capital  empbycd  as  so  fixed  by  the  auditor, 
(R.  S.  Sec.^2766..) 

Sectiom  .  If  a  bank  fails  to  make  and  furnish 

to  the  county  auditor  the  statement  required,  within  the  time 
herein  fixed,  the  auditor  shall  examine  the  books  of  the 
bank ;  and  also  any  officer  or  agent  thereof  under  oath,  with 
such  other  persons  as  he  deems  proper,  and  make  such  state- 
ment The  auditor  shall  have  like  powers,  and  the  pfcib^te 
jtidge  of  the  county  shall  exereise  like  powers,  and  perform 
like  duties  in  aid  of  the  auditor  in  the  performince  of  his 
duties  finder  this  section,  as  are  authorized  by  law  in  cases 
where  the  county  auditor  is  informed,  or  has  reason  to  be- 
lieve, that  any  person  has  failed  to  make  a  return,  or  has 
made  a  false  return  for  taxation.  The  statement  so  made 
out  by  the  auditor  shall  stand  as  the  statement  required  to 
be  made  by  the  cashier.  (R.  S.  Sec.  2769.) 

Section  .  A  bank  officer  who  fails  to  make  out 

and  fumisli  to  tbe-oounty  auditor  the  return  required  by  the 
third  preceding  section,  or  wilfully  makes  a  false  statement 
in  such  return,  shall  forfeit  not  more  than  one  hundred  dol- 
lars together  with  the  costs  and  other  expenses  incurred  by 
the  auditor  or  other  proper  officer  in  obtaining  such  state- 
ment (R.  S,  Sec.  2769.) 


CHAPTER  V. 

Rmlromls  and  Suburbm  and  Interurbm  Electric  Roads, 


Boards  of  appraisers  and  assessors. 

President  of  ttwrd. 

Secretarj. 

Qnortno. 

Record  of  votes. 

Oopx  of  mlnntes  to  be  kept  In  auditor's 
offlee. 

Btllroad  board  to  meet  in  May. 
Suburban  and  ImtenirlMUi  board  to  meet 

in  June. 
Dutita  of  the  board. 


Oatb  of  officials;  report  to  state  auditor. 

Annual  repwt  to  state  auditor. 

Same. 

Contempt  of  board;  punishment. 
AiiportioBnMnt  of  Talnatioii  of  railway 

property. 
Report  of  board ;  duty  of  auditor. 
Compensation  of  members  of  boacd. 
How  value  found  when  part  off  wmi.  In 

another  state. 


Sbction  .  The  auditors  of  the  counties  in  which 

a  railroad  company  or  a  suburban  or  interurban  electric  rail- 
toad  company  has  its  track  and  roadway,  or  part  thereof, 
shall  constitute  a  board  of  appraisers  and  assessors  for  such 
company.  If  such  company  has  its  road,  or  a  part  thereof, 
in  one  county  only,  the  auditor  of  such  county  shall  consti- 
tute such  board.  (R.  S.  Sec.  2770;  97  v.  572,  §  i.) 

Section  .  The  auditor  of  the  county  where  such 
company  has  its  principal  crffice,  if  such  principal  office  is 
in  this  state,  or  if  fuch  office  is  not  in  this  state,  the  auditor 
of  the  county  having  the  largest  city  or  village  upon  the  line 
of  such  road,  shall  be  the  president  of  the  board.  He  shall 
apppint  the  time  and  place  for  the  meeting  of  the  board  and 
notify  the  proper  county  auditors  thereof,  at  least  five  days 
before  the  time  appointed  for  such  meeting.  In  the  absence 
or  inability  of  the  president,  the  board  shall  appoint  one  of 
its  members  president  pro  tempore.  (R.  S.  Sec.  2771 ;  97  v. 
572,  §  2.) 

Section  .    The  board  shall  appoint  one  of  its 

number  secretary,  and  full  minutes  of  its  proceedings  shall 
be  kept,  which  shall  consist  of  a  full  and  complete  record 
of  the  votes  of  each  member  of  the  board.  (R,  S.  Sec.  2771 ; 
97  V.  572,  §  2.) 

Section  .  In  all  meetings  of  such  board,  a  ma- 

jority of  the  county  auditors  shall  constitute  a  quorum,  and  a 
majority  of  those  present,  at  a  meeting  having  a  quorum, 
shall  decide  all  questions  submitted.  (R.  S.  Sec.  2771 ;  97 
¥.  572,  §  2.) 

Section  .   The  ^uation  of  the  property  shall 

be  fixed  only  on  motion  made  and  duly  seconded.  Oa  such 
motions  the  yeas  and  nays  shall  be  called  and  each  member's 
vote  shall  be  recorded  hy  the  secretary,  (R.  S.  Sec.  2771 ; 
97  V.  572,  §  2.) 

Section  .   Immediately  after  the  board  has  ad- 

journed, the  secretary  shall  make  a  complete  record  of  all 
the  proceedings  of  the  board,  and  set  forth  therein  the  names 
and  official  capacity  of  the  officials  of  any  such  company  pies- 
ent  at  the  meeting.   A  certified  copy  of  such  fwoceedings, 

(35) 


Boards  of  ap- 
pralsoni  and 


President  of 
board. 


SeoretafTS- 


Quonini. 


Record  of 


CdpF  of  min- 
utes to  l>e 
k.ept  In  audi- 
tors offico. 


'iMtti*  til'  moat 


BuburtMui.  omM 
ItitertirtMiii 


DutlO'  of  fllA 


'Ostli  ol'  of- 


to 


signed  file  president  and  secretary  of  the  fioard  sliall  be 
'forwarded.  fo.riiwitli  to  each  county  auditor,  who  is  a  meni- 
tier  of  the  hoard,  and  shall  be  recorded  by  him  in  a  bode 
kept  in  the  county  auditor's  office,  subject  to  public  in&pec* 
tton.  during'  ^office  hours.  The  certified  copy  ^shall  alike'  be 
kept:  on  'ile  'in  the  county  auditor's  office,  lor  like  inspection. 
(R.  S.  Sec'.  2771 ;  97  v.  572,  §  2.) 

Sbcti'oh  Each:  board  having  jurisdictiort  to^ 

.apprai:se:  and  assess  the:  property  of  railroad  companies  sliall 
meet  annually  in  the  month  of  May  at  such  time  as  the  presi- 
denl  thereof  may  appoint.  II  he  fails  to  appoint  a  Imie  lor 
such  meeting  before  the  second  Tuesday  in  May  the  several 
county  auditors  com.posing  such. 'board  shall  'meet  on  tliat 
'day.  '(R..  S.  'Sec.  277^ !  97    57^^'  §  3*) 

Section  .  Each  board  having  jurisdiction  to  ap- 
praise and  assess  the  property  of  suburban  and  interurban 
electric  railioads  shall  meet  annually  in  the  month  of  June 
at  such  time  as  the  president  thereof  may  appoint.   If  he 

ts  to  appoint  a  time  for  such  meeting  before  the  second 
esday  in  June  the  several  county  auditors  composing  such 
boa'rd  shall  meet  on  that  day.  (R.  S,  Sec.  2772;  97  v.  572, 

§  3'*)  • 

Section  .   All  of  such  meetings  shall  be  held 

where  the  road  which  is  to  be  assessed  has  its  principal  office, 
or  in  the  principal  city  or  viUage  upon  the  line  of  such  road, 
IS  the  case  may  le.  The  board  shall  ascertain  all  of  the 
perponal  property,  which  shall  include  road-bed,  stations, 
power  houses,  poles,  wires,  water  and  wood  stations  and 
other  realty  necessary  to  the  daily  running  operations  of 
the  road,  moneys,  and  credits  of  the  company,  and  the  un- 
divided profits,  reserved  or  contingent  fund  of  the  company, 
whether  in  moneys,  credits,  or  in  any  manner  invested,  and 
the  actual  value  flicreof  in  money,  and  also  locomotives,  mo- 
tors, and  cars  not  belonging  to  the  company,  but  hired  for 
its  use  or  ran  under  its  control  on  its  road  by  a  sleeping  car 
cuiiipany  or  other  company.  Such  roiing  stock,  not  belong- 
ing to  it,  but  under  its  control,  may  be  retiliid  by  such  com- 
pany separate  from  its  own  property,  and  if  so  returned,  the 
board  shall  fix  the  valuation  of  such  property  separately, 
but  must  include  the  amount  in  the  aggregate  valuation.  (R. 
S.  Sec.  2772 ;  97'  v.  572,  §  3.) 

Section  .    The  l^rd  may  require  from  the 

president,  secretary,  treasurer,  receiver,  and  principal  ac- 
counting officer  of  such  road,  a  detailed  statement,  under 
oath,  of  all  the  items  and  particulars  constituting  such  prop- 
erty, moneys,  and  credits,  and  the  value  thereof,  and  may 
ejcasnine  the  txKiks  and  papers  of  such  road,  and  its  officers, 
receivers,  servants,  or  agents,  under  oath,  touching  any  mat- 
ter relalting  thereto.  Any  county  auditor  present  at  sudi 
meeting  .may  administer  such  oath.  (R.  S.  -  Sec.  '2772 ;  '97  v. 

572.  §3  ) 

Sbction  .  Eaci  hoard  having  jurisdiction  to  ap- 
praise and  assess  the  property  of  mhmi  companies,  shall 


report  annually,  on  or  before  the  first  Monday  in  the  month 
of  June,  to  the  auditor  of  state,  the  amount  assessed  upon 
each  railroad  company,  specifying  the  total  sum  and  amount 
distributed  to  each  county.  (R.  S.  Sec..2772 ;  97  v.  572,  §  3.) 

Section  .  Each  board  having  jurisdiction  to  ap- 

praise  and  assess  the  property  of  suburban  and  interurban 
electric  railroad  companies,  shall  make  like  report,  as  pro- 
vided in  the  next  preceding  section,  with  respect  to  suburban 
or  interurban  electric  railroads,  annually,  before  the  first 
Monday  in  the  month  of  July.  (R,  S.  Sec.  2yy2 ;  97  v.  572, 
§3-) 

Section  .   A  president,  secretary,  receiver,  ac-  Pj^f?****  ®' 

counting  officer,  servant  or  agent,  of  a  railroad  company  or  ishment?™^' 
a  suburban  or  interurban  electric  railroad  company,  having 
a  portion  of  its  roadway  in  this  state,  who  refuses  to  attend 
before  a  lawful  board  of  appraisers  and  assessors  when  re- 
quired so  to  do,  or  refuses  to  submit  to  the  inspection  ot  the 
board  any  books  or  papers  of  such  company,  in  his  posses- 
sion, custody  or  control,  or  refuses  to  answer  questions  put 
to  him  by  the  board  on  its  order,  touching  the  business  prop- 
erty, moneys  and  credits,  and  the  value  thereof,  of  such  com- 
pany, shall  be  guilty  of  contempt  of  such  board,  and  may  be 
confined  by  order  of  the  board  in  the  jail  of  the  proper  cotmty 
until  he  complies  with  such  order,  and  pays  the  costs  of  his 
imprisonment.   (R.  S.  Sec.  2773 ;  97  v.  573,  §  4.) 

Section  .  The  value  of  such  property,  moneys 

and  credits,  of  a  railroad  company  or  a  suburban  or  hiterur-  Son  of  nS-* 
ban  electric  railroad  company,  as  found  and  determined  by  ^ny 
either  of  such  boards,  shall  be  apportioned  by  the  board 
among  the  several  counties  throug^i  which  the  road,  or  any 
part  thereof,  runs,  so  that  to  each  county  and  to  each  city, 
village,  township  and  district,  or  part  thereof  therein,  shall 
be  apportioned  such  part  thereof  as  will  equalize  the  relative 
value  of  the  real  estate,  structures,  and  stationary  p^HIp 
property  of  such  company  therein,  in  proporticm  to  tfie  whdle 
value  of  the  real  estate,  structures,  and  stationary  personal 
property  of  the  company  in  this  state ;  and  so  tfiat  the  rolling 
stock,  main  track,  road-bed,  power  houses,  poles,  wires,  sup- 
plies, moneys,  and  credits  of  the  company  shall  be  appor- 
tioned in  like  proportion  that  the  length  of  the  road  in  sucii 
county  bears  to  the  entire  length  thereof  in  all  the  counties, 
and  to  each  city,  village  and  district,  or  part  thereof  therein. 
If  the  line  of  such  company  is  divided  into  separate  divisions 
or  branches,  so  much  of  the  rolling  stock  thereof  as  belongs 
to,  or  is  used  solely  upon  any  of  such  divisions  or  brandies 
shall  be  apportioned  in  like  manner  to  the  county,  or  counties, 
and  to  each  city,  village,  and  district,  or  part  thereof  therein, 
through  which  such  branch  or  division  runs.  (R.  S.  Sec. 
W4;97  V.  574,  §  5-) 

Section  .  The  board  shall  certify  to  the  county  gSSS?  aJty 

auditor  of  each  county,  and  to  each  city,  incorporated  village,  aiiditor. 
township  and  district,  or  part  thereof  therein  interested,  the 
amount  tpportioned  to  such  county,  and  shall  make  and  for- 


Compensa- 
tion of  mem- 
liera  of  board. 


.Bow  'VilW' 
tound 


iiMHliillii''illVflfa 


ward  a  like  certificate,  together  witli  all  the  reports  of  the 
¥SUioiis  officers  of  said  companies,  and  other  papers  and  evi- 
dence which  form  the  basis  of  their  valuation,  to  the  auditor 
of  state,  for  the  use  of  the  state  hoard  of  equalization  of  rail- 
road property.  The  county  auditor,  iroon  receiving  sucli 
certiikate  sh£U  apportion  the  amount  th^in  statedTto  the 
cities,  villages,  townships,  districts,  or  parts  thereof, 
auditor  shul  not  put  the  assessments  on  the  tax  list.  'uiliPile' 
has  been  advised  of  the  action  on  said  state  board  of  equali- 
zation, when  the  proper  amounts  shall  be  entered  thereon. 

(R  S.  Sec  ii774;  97  v.  574,  §  5  ) 

Section  .   Each  county  auditor  shall  be  paid 

from  the  treasury  of  Ms  county  the  sum  of  three  ddlars  for 
each  day's  atten.dance  as  a  member  o€  any  board  under  this 
chapter,  and  five  'Cents  a  mile  going  to  and  returning  from 
its  ■pkot  and  meeting.  (R,  S.  .Sec.  2775 ;  97  v.  574,  §  6.) 

Section  When^  a  railroad  company  or"  a  su- 

burban or  interurban  electric  railroad  company,  has  pari  of 
its  road  in  this  state  and  part  thereof  in  another  state  or 
states,  Ae  proper  board  shall  take  the  value  of  such  property, 
moneys,  smd  credits  of  such  .company  so  found  and  deter- 
mined, as  heretofore  provided,  and  divide  it  in  the  prq[)or- 
tioii  the  length  of  the  road  in  this  state  bears  to  the  whole 
length  thereof,  and  determine  the  principal  sum  for  the  value 
of  3ie  road  in  this  state  accordingly,  equalizing  the  relative 
value  thereof  in  this  state,  as  provided  in  this  chapter.  (R. 
5.  .Sec.  m^l  W  V-  575f  §  7-) 


CHAPTER  VI 


Foreign  Insurance  Companies, 


Annual  statementB  of  foreign  inBurance 
companies. 

Payment  of  tax  to  superintendent  of  in- 
surance. 

Failure  to  pay  tax  or  mnkt  true  state- 
ment. 

Penalty  for  non-payment  of  taxes. 

Retaliatory  proTislon. 

Deposits  with  superintendent  of  fnsnr 

ance  not  taxable. 
Where  policy  on  Oiiio  property  to  h& 

placed. 


Eeinsaring,  etc.,  risk  with  anaathoriied 

foreign  company. 
Annnal  report  required  of  chief  officer. 
Wlien  authority  of  tammmm  company  i*- 

yoked. 

Wnen  superintendent  to  Inspect  company* 
When  foreign  Insurance  company  not  ad- 
mitted In  state. 
Expenses  of  inspection  to  be  paid  by  com- 
pany. 


Section  .  Every  insurance  company  incorporated  men^^of^for* 

by  the  authority  of  another  state  or  g-ov!smment,  in  its  an-  eigm  ineur- 
nual  statement  to  the  superintendent  of  insurance,  shall  set  ^Stea*!°™" 
fl>rth  the  gross  amount  of  premiums  received  by  it  in  this 
state  during  flie  preceding  calendar  year,  without  deductions 
for  commissions^  return  premiitms,  considerations  paid  for 
reinsurance  or  any  deductions  whatever.  It  shall  also  set 
forth  therein  in  separate  items,  return  premiums  paid  for 
cancellations  and  considerations  received  from  other  com- 
panies for  reinsurance  in  this  state  during  such  year.  If  the 
superintendent  of  insurance  has  reason  to  suspect  the  cor- 
rectness of  such  statement  he  may  make  an  examination, 
at  the  expense  of  the  state,  of  the  books  of  such  company 
or  its  agents  for  the  purpose  of  verifying  them.  (R.  S, 
Sec.  '2^4'50       *  • 

Section  .    If  tiie  superintendent  of  insurance  Payment  of 

finds  such  report  to  be  correct,  prior  to  the  month  of  Novem-  intendent^ 
her  in  each  year,  he  shall  compute  an  amount  of  two  and  ^n*'"***®®- 
one*half  per  cent,  cm  the  balance  of  such  gross  amotmt  after 
deducting  such  return  premiimis  and  considerations  received 
for  reinsurances  as  shown  by  the  next  preceding  annual 
statement  and  charge  them  to  such  company  as  a  tax  upon 
the  business  done  fc^  it  in  this  state  for  llie  period  shown  by 
such  annual  statement.  He  shall  forthwith  mail  to  the  last 
known  address  of  the  principal  dlice  of  such  company,  a 
statement  of  the  amount  so  charged  against  it,  which  amount 
in  the  month  of  November  next  succeeding,  the  company 
shall  pay  to  the  superintendent  of  insurance  at  his  office. 
All  taxes  collected  by  the  superintendent  of  insurance  under 
this  section  shall  be  paid  by  him,  upon  the  warnant  of  the 
state  auditor,  into  the  general  revenue  fund  of  the  state. 
(.R.  S.  Sec.  2^^^.^^ 

Section  .  If  a  company  fails  or  refuses  to  pay  f^^J^^jS^^ 

such  tax,  after  a  statement  thereof  has  been  made  and  mailed  ^e^state- 
to  it,  or  if  the  statement  nequired  to  be  made  by  it  under 
the  second  preceding  section  is  false  or  incorrect,  the  super- 
intendent of  insurance  may  revdae  the  license  of  s?uch  com- 

m 


'l*«tt«lty  for 
l-IW]fpieiit 


B'^il'hillliiiihiMil  llliil 


Where  poMissr' 
on  Ohio 
pfimerty  to 
m  plaeed. 


pany  doing:  business  in  this  state.  Upn  failure  or  refusal 
to  pay  the  tax,  the  superintendent  of  insurance  shall  certify 
that  fact  to  fiii?ittorney  general,  who  shall  thereupon  begin 
an  action  against  the  company  in  the  court  of  common  pljeas 
of  Fismkliii  county,  or  of  any  other  county,  as  he  may  elect, 
to  rccofcr  the  amount  of  the  tax.  If  such  company  ceases 
to  do  business  in  this  state,  it  shall  thereupon  mak^  report 
to  the  superintendent  of  insurance  of  the  gross  amount  of 
premiums,  not  theretofore  reported  as  provided  in  the  second 

«•  <llli  m  "  m 

precedmg  section,  receiYcd  by  it  m  the  state,  prior  to  such 
discontinuautt  of  'business  after  deducting  return  premiums 
and  considerations  received  for  reinsurance,  not  theretofore 
■so  reported,  and  shall  forthwith,  pay  to  the  'Superintendent 
of  insui»n«  a  like  per  cent  of  tax  'iiereon.   (R.  S.  Sec. 

Section  .  If  such  company  refuses  to  pay  such 
tax,  i^xM  demand  being  made  therefor,  it  shall  be  liable  to 
the  ifate  of  Ohio  at  'the  suit  of  the  attorney  .generali  to*a 
peml'ty  of  mt  more  than  ive  hundred  ddlars  per-  month 
for  «di  month,  it  has  failed,  after  d:emand  therefor,  to  pay 
■the  'tax.  Scrvi:ce  of  process*  in  such  .action  shall  be  made  ac- 
cording to  the  requirements  of  law  governing  suits  brought 
against  such  companies  by  a  policy  holder  Aenein.  (R.  S. 
Sec.  2745-) 

Section  .  If  the  laws  of  another  state,  territory 
or  nation  authorize  charges  for  the  privilege  of  doing  busi- 
ness therein,  or  taxes  again  't  insurance  companies  organized 
in  this  state,  exceeding  the  charges  provided  in  this  chapter, 
like  amounts  shall  be  charged  against  all  iisunincc  compa* 
nies  of  such  state,  territory  or  nation,  doing  business  in  this 
state,  .instead  of  'the  charges  herein  prnvided.  (R.  S.  Sec. 
2745' ) 

Section  .  .Neither  insurance  companies  and  as- 
■sociations,  incorporated  by  the  authority  of  another  state  or 
government,  nor  the  superintendent  of  insurance,  shall  be 
required  to  make  returns  for  taxation  of  the  deposits  of 
such  companies  or  associations,  made  as  required  by  law, 
with  the  superintendent  of  insurance,  for  the  beu'clit  and  se- 
curity of  policy  holders;  nor  'bC'  governed  with  respect  to 
such  deposits,  by  the  provisions  of  b.w  relating  to  the  listing 
of  personal  property  or  to  'the  making  of  tax  returns  by  cor- 
:piirati.ons.   (R.  S.  Sec.  2745.) 

Section  .   An  insurance  company  or  agent  le- 

gally authorized  to  transact  insurance  business  in  this  state 
shall  not  write,  place,  or  cause  to  be  written  or  placed,  a 
policy,  renewal  of  policy  or  contract  for  insurance  upon 
property,  situated  or  located  in  this  state,  except  through  a 
l^lly  authorized  agent  in  this  state,  who  shall  countersign 
all  policies  so  isstrd  and  enter  the  payment  of  the  premium 
upon  his  record.  The  writing,  renewal,  placing  or  causing 
to  be  written  or  placed  of  a  policy  of  insurance  in  any  other 
manner  or  form  is  a  violation  ^f  the  law  providing  for  the 


41 


payment  of  taxes  by  foreign  insuranos  companies  doing 
business  in  the  state  of  Ohio,  as  set  out  and  provided  in 
this  chapter.   (R.  S.  Sec.  2745a.) 

Section  .   No  fire  insurance  company  or  asso-  ^^®rig5*' 

ciation,  authorized  to  do  business  in  this  state,  shall  rein-  with  unau- 
sure,  dispose  of,  cede,  pool,  divide  or  in  any  manner  or  form,  Jten^^mSny- 
reduce  a  fidltion  of  its  risk  or  liability,  covering  property 
whc^ly  or  jgartially  located  in  this  stale,  in  or  with  a  com- 
pany, association,  person,  or  persons,  incorporated  or  other- 
wise, not  authorized  by  law  to  do  the  business  of  lire  in- 
:surance  m  this  state,  or  to  reinsllllllor  assume  as  a  .rein- 
suring company  or  otherwise,  in  any  manner  or  form,  the 
whole  or  part  of  a  risk  or  liability  covering  property  wholly 
or  partially  located  in  this  state,  of  or  for  an  insurance  com- 
pany, ass<iciation,  person  or  persons,  incorporated  or  other- 
wise,  not  authorised  by  law  to  do  the  business  of  fire  in- 
surance in  this  state.   (R.  S.  Sec.  2745a) 

Section  .   The  superintendent  of  insurance  of  ^qSri/ oT*^ 

this  state  annually,  and  at  such  times  as  he  may  see  fit  shall  chief  officer, 
require  the  president  or  other  chief  ofiicer  of  each  company 
or  association,  to  file  a  statement  undier  oath,  showing  the 
names  of  each  fire  insurance  company,  or  association,  with 
whom  or  for  whom  liability  for  insurance  on  pcc^rty  lo- 
cated wholly  or  partially  in  this  state  has  been  reinsured, 
disposed  of,  cseded,  pooled,  divided,  or  in  any  manner  or 
form  reduced  or  increased.    (R.  S.  Sec.  2745a,) 

Section  .    Any  company  vidating  any  of  the  when  author- 

provisions  of  the  next  three  precedii^  sections,  upon  notice  JSoe^iOTpwiy 
and  satisfactory  proof  theneof  being  made  to  the  superin-  moWL 
tendent  of  insurance  of  this  state,  shall  have  its  authority  to 
transact  business  in  this  state  revoked  for  a  period  of  not 
less  than  ninety  days.  Any  insurance  company  whose  license 
to  do  business  in  this  state  is  so  revoked  shall  not  be  again 
permitted  to  do  business  in  this  state,  until  all  taxes  and  pen- 
alties due  from  it  have  been  paid,  together  with  any  expense 
that  may  be  due  under  the  provisions  of  this  chapter.  Such 
company  shall  only  be  readmitted  to  transact  business  in  this 
state  upon  a  complete  recompliance  with  the  laws  in  regard 
to  ths  admission  of  such  company.    (R.  S.  Sec,  27455.) 

Section  .    When  notice  of  a  violation  of  any  when  superin- 

provision  of  the  next  four  preceding  sections  is  received  by  spect "'com- 
the  superintendent  of  insurance,  he  shall  forthwith  in  person,  pany. 
or  by  deputy,  visit  the  office  of  the  company  where  such 
contract  of  insurance  has  been  written  or  mad^.  and  demand 
an  inspection  of  the  books  and  records  thereof.  Any  com- 
pany refusing  to  exhibit  its  boc^s  and  records  for  his  in- 
spection shall  be  guilty  of  violating  such  provisions,  and  the 
penalti<;2s  provided  by  law  shall  forthwith  be  enforced  against 
such  company  by  the  superintendent  of  insurance.  (R.  S. 
Sec.  2745c.) 

Section  .  When  application  is  made  by  a  for-  JSjfranST***" 

eign  insurance  company  to  the  superintendent  of  insurance  company  noc 
of  this  state  for  admission  to  do  business  Jn  this  state,  it  StSe!****  ^ 


4a 


siMll  moit  lie  'admitted  tititil  it  has  pid  all  taxes  and  pnalttes. 
assessed  against  it  for  the  violation  of  the  laws  relating  to 
ioiurance.  If  such  foreign  company  has  been  reported  to 
tiae  stiperintendent  of  insurance  as  having  violated  any  of 
lie  laws  of  this  state  relating  to  insurance,  he  shall  make 
or  cause  to  be  made  an  examination  of  the  books  and  rec- 
Olif  of  the  company  seeking  admission,  and  befone  granting 
licetise  to  do  business  in  this  state,  he  shall  require  it  to  pay 
into  the  office  of  the  state  treasurer  a  penalty  equal  to  twen- 
ty per  cent,  of  all  premiums  written  in  thi»  state,  for  the 
six  years  next  preceding  the  datie  of  request  for  admissbn, 
and  upon  which  such  'taxes  have  nol^  already  'been  .paid.  (R. 
S.  Sec  374SC,) 

Pg^gg.  «tf         SiCTiOM         .  The  superintendent  of  insurance  shall 
iTpSS^      receive,  as  a  compensation  for  services  rendered  under  the 
'*'***'^*'    »   provisions  of  this  chapter  his  necessary  expenses.  Such 
sum.  'ahall  be'  charged  against  the  company  or  'Companies 
visited,  by  him,  and  'bt'.  wlccted  by  suit  in  any  court:  of  com- 
petent jurisdiction.  (R.  S.  Sec.  27451I.) 


CHAPTER  VII. 


Express,  Telegraph,  Telephone,  Sleeping  Car,  Freigki  Line  cmd  Eqmpment 

Companies. 


S9preM,  f*«l«pifjili  and  Telephom  Oom- 

Express  company  defined. 
Telegraph  company  defined. 
Telephone  company  defined. 
AnBiial  statements  to  auditor  of  state. 
Owtents  of  statement. 
CoMpaniif  estmpted  from  listing. 
Stftti  tkHiM  of  appraisers  and  assessors, 
etc. 

Sfhall  meet  in  June. 

ICettiod  of  fixing  assessments. 

Duties  of  lioard. 

CorrecttcHi  of  assessments. 

Penalty  for  failure  to  file  statement. 

Further  powers  of  state  board. 

Contempt  of  board ;  punishment. 

Certain  provisions  of  law  applicable  to 

board  and  conpanieii. 
Report  of  board  ;  deduction  of  vaiae  of 

real  estate. 
Apportionment  of  telegrapli  and  tdepiione 

companies, 
▲l^rtibnment  of  express  companies. 
Iiiity  of  county  auditor. 


Sleeping  Car,  Wrmght  Line  and  Bqm*m^* 
Oompanifia. 

Sleeping  car  company  defined. 

Freuilit  line  company. 

BquiiMnent  company. 

Annual  statements  of  such  companies. 

Contents  of  statement. 

Furtber  statement. 

Same. 

Further  facts  therein. 
Blanks  for  above  statements ;  exemptions. 
Sball  meet  in  June. 
Method  of  fixing  assessments. 
Duties  of  board. 
Company  may  be  heard. 
Kevlew  and  correction  finding. 
Penalty  for  failure  to  file  statement. 
Further  powers  of  state  board. 
Contempt  of  board ;  punisbment. 
Annual  report  of  board. 
Assessment  and  collectl(m  of  excise  tax  on 
companies. 

Penalty  and  collection  in  case  of  delin- 
quency. 

Where  suit  may  be  brought;  service  of 
summons. 


Express,  Telegraph  cmd  Tde^wne  Compmies. 


paay  defined. 


SscTioir  .   Any  person,  joint  slock  association 

or  corporation,  wherever  organized  or  incorporated,  engaged 
in  the  business  of  conveying  to,  from  or  through  this  state, 
or  part  theneof  ^  money,  packages,  gdd,  silver,  plate  or  other 
article,  by  express,  not  including  the  ordinary  lines  of  trans- 
portation of  merdiandise  and  property  in  this  state,  is  an 
express  company.  (R.  S.  Sec.  2^,) 

Section  .   Any  person,  joint  stock  association  Ttummt^^ 

or  corporation,  wherever  organized  or  incorporated,  engaged 
in  the  business  of  transmitting  to,  from*  through,  or  in  this 
state,  telegraphic  messages,  is  a  tciegraph  company.  (R.  S. 
Sec,  .2777') 

Section  '        .   Any  person,  joint  stock  association  ^J^J^  de- 
or  corporation,  wherever  organized  or  incorporated,  engaged  flnedT^  * 
in  the  business  of  transmitting  to,  from,  through  or  in  this 
state,  telephonic  messages,  is  a  telephone  company.   (R.  S. 
Sec.  2777.) 

Section  .    Every  expness^  telegraph  and  tele-  ^^^J^to"***® 

phone  company  doing  business  in  this  state,  between  the  first  auditor  of 
and  thirt}  -first  days  of  May,  annually,  under  the  oath  of  the  ****** 
person  constituting  such  company,  if  a  person,  or  under  the 
oath  of  the  president,  secretary,  treasurer,  superintendent 
or  chief  officer  in  this  state  of  such  association  or  corpora- 
tion, if  an  association  or  corporation,  shall  make  and  file 
with  the  auditor  of  state  a  statement,  in  such  form  as  the 
auditor  of  state  may  prescribe.  (R.  S.  Sec.  2778.) 


'OuntMits  nf ' 


Section 


Sticli  stat^eiit  sliall  oontaiti : 


Companies 
exempfod 

'tmitm 


1.  TIc:  :iiaiiift  of  tho  coiii,pa.ny. 

2.  Tic  nature  of  the  company,  whether  a  person  or 
persons,  or  association  or  corporaticMi,  and  imder  the  laws 
of  what  state  or  country  organized. 

3.  The  location  of  its  principal  office. 

4.  The  name  and  postoffice  addness  of  the  president, - 
secretary,  auditor,  treasurer  and  superintendent  or  general 
'maOiiger. 

5.  The  name  and  postoffice  address  of  the  chief  officer 
M  managing  agent  of  the  company  in  this  state. 

6.  The  number  of  shares  of  the  capital  stock. 

7.  The  par  value  and  market  value,  or  if  there  is  no 
marloet  valiie,  the  actual  value  of  its  shares  of  stock  on  the 
first  day  of  May. 

8.  A  detailed  statement  of  the  real  estate  owned  by 
the  company  in  this  state,  where  situate,  and  the  value  there- 
of as  assessed  for  taxation. 

9.  A  full  and  correct  inventory  of  the  personal  prop- 
erty, including  moneys  and  credits,  owned  by  the  company 
in  this  state  on  the  first  day  of  May,  where  situate,  and  the 
value  thereof*. 

10.  The  total  value  of  the  real  estate  owned  by  the 
compsiny  and  situate  outside  of  this  state. 

11.  The  total  value  of  the  personal  property  owned  by 
the  •company  and  situate  outside  of  this  state. 

12.  In  the  case  of  telegraph  and  telefAone  ccMnpantes, 
the  whole  length  of  their  lines,  and  the  length  of  so  much  of 
their  lines  as  is  without  and  is  within  this  state,  which  shall 
include  the  lines  said  telegraph  and  telephone  companies 
control  and  use  under  lease  or  otherwise  and  the  miles  of 
wire  in  each  taxing  districf  in  this  state. 

13*  In  the  case  of  telegraph  and  express  companies, 
the  entire  gross  receipts  of  the  company,  from  whatever 
source  dierived,  for  the  year  ending  the  first  day  of  May, 
of  business,  wherever  done. 

14.  In  the  case  of  telegraph  and  express  companies, 
the  gross  receipts  for  the  year  ending  the  first  day  of  May, 
from  whatever  source  derived,  of  each  office  within  this 
state,  and  the  total  gross  receipts  of  the  company  for  such 
period  in  this  state. 

15.  In  the  case  of  express  companies,  the  whole  length 
of  tfae  lines  of  rail  and  water  routes,  over  which  the  company 

■did  iliiiiiness  on  the  first  day  of  May,  and  the  length  of  so 

much  of  such  lines  of  land  and  water  transportation  as  is 
without  or  within  this  state,  naming  the  lines  within  this 
state. 

16.  Such  other  facts  and  information  as  the  auditor 
of  state  requires  in  the  form  of  returns  prescribed  bv  him. 

(1,  S.  ..Sec.  '2778:.) 

Section  .    Blanks  for  making  such  statement 

shall  be  prepared,  and,  on  application,  furnished  to  any  such 
company  by  the  auditor  of  state.   Express,  telegraph  and 


telephone  companies  shall  not  be  iie<|uired  to  make  returns 
under  nor  be  governed  by  the  provisions  of  chapter  four  of 
this  title.   (R.  S.  Sec.  2778.) 

Section  *  .  The  auditor  of  state,  treasurer  of  ^^JSg^ 
state,  and  attorney  general  shall  constitute  a  board,  named  and  asseasora. 
the  state  board  of  appraisers  and  assessors,  of  which  board 
the  auditor  shall  be  ex  officio  president.  In  the  absence  or 
inability  of  the  auditor,  the  board  shall  appoint  one  of  its 
members  president  pro  tempore.  The  board  shaE  appoint 
a  secr^fy  and  full  minutes  of  its  proceedings  ^11  be  kepk, 
(R.  S.  Sec.  2778flt;  92  v.  90,  §  3;  91  v.  408,  §  3.) 

Section  .  The  board,  annually,  on  the  first  Mon-  J^u  ine«t  in 
day  in  June,  shall  meet  in  the  office  of  the  auditor  of  state, 
for  the  purpose  of  assessing  the  prc^rty  of  express,  tel- 
egraph and  telephone  companies  in  this  state.  On  the  meet- 
ing of  the  board,  the  auditor  of  state  diall  lay  before  it 
the  statements  and  schedules  returned  to  him  under  the 
third  and  fourth  preceding  sections.   (R.  S.  Sec  27780,) 

Section  .  At  such  meeting,  the  board  shall  as-  Metiiod  of 

certain  and  assess  the  value  of  the  property  of  the  ejcpress,  S^£. 
telegraph  and  telephone  companies  in  this  state.  In  de- 
terminmg  the  value  of  the  property  of  such  companies,  to 
be  assessed  and  taxed  within  tiie  state,  the  board  shall  be 
guided  by  the  value  of  the  pn^erty  as  determined  by  the 
value  of  the  entire  capital  stock  of  the  companies,^  and  such 
other  evidence  and  rules  as  will  enable  it  to  arrive  at  the 
true  value  in  money  of  the  entire  property  of  the  companies 
within  this  state,  in  proportion  which  such  property  bears  to 
the  entire  property  of  the  companies,  as  determined  by  the 
value  of  the  capital  stock  thereof,  and  the  other  evidence 
and  rules  as  aforesaid.    (R.  S.  Sec.  2778a.) 

Section  .    The  board  may  adjourn  from,  time  Duties  of 

to  time  until  the  business  before  it  is  finally  disposed  of.  If 
a  company  fails  or  refuses  to  make  the  statement  required 
by  law,  or  furnish  the  board  any  information  requested,  the 
board  shall  inform  itself,  as  best  it  may,  on  the  matters  nec- 
essary to  be  known,  in  order  to  discharge  its  duties  with 
respect  to  the  assessment  of  the  property  of  such  company. 
After  the  meeting  of  the  board  on  the  first  Monday  in  Jime, 
and  before  the  assessment  of  the  property  of  a  company  is 
determined,  any  company  or  person  int)erested,  on  written 
application,  may  appear  before  the  board  and  be  heard  in 
the  matter  of  the  valuation  of  the  property  for  taxaticm  of 
any  company.    (R.  S.  Sec.  2778a.) 

Section  .  After  the  assessment  of  the  property 

Correction  of 

of  a  company  for  taxation  by  the  board,  and  befoiPMlK  aarossmeiit*. 
certificatioa  by  the  auditc»-  of  state  of  the  apportioned  val- 
uation to  the  several  couirtiesi  as  provided  in  this  chapter, 
the  board,  on  tiie  application  of  an  interested  person  or  com- 
pany, or  on  its  own  motion,  may  correct  the  assessment  or 
valuation  of  the  property  of  any  company,  in  such  manner 
as  wii,  in  its  judgment,  make  the  valuation  thereof  just  and 
equai  The  provisions',  of  law  .governing  thc'  auditor  of  state 


I'tBiialty  for 
Mliire  to  IUa 
■tetemimt. 


:riirfli«r'  imw^- 


ftpldiMAle  til 
iMMurdi  :uiA. 


apply  to  the  correctton  of  an  error  or  over  valuation 
in  the  asseatoent  of  property  for  taxation  by  the  state  board 
of  appraisers  and  assessors,  and  to  the  nemission  of  taxes 
and  penalties  ill^lly  assessed  thereon.   {R.*S.  Sec.  27780.) 

Section  .    If  any  company,  required  to  file  a 

statement  under  the  provisions  of  this  chapter,  fails  to  make 
and  :file  Illlch  statement  on  or  before  the  thi'rty-first  day  of 
Ma^,  it  shall  forfeit  and  pay  five  hundred  ddlars,  and  an 
additional,  mm  of  one:  hrnidreiHMIm  for  ecich  da/s  omis- 
sion after  the  thirty-first  day  of  May  to  fik  such  statement 
Such  forfeiture  shall  be  recovered  by  action  in  the  name  of 
the  state,  and,  on  collection,  shall  be  paid4nto  the  state  treas- 
ury to  the  credit  of  the  general  revenue  fund.  TiMitomey 
general,  on  the  request  of  the  state  board  of  appraisers  and 
assessors,  shall  institute  such  action  Sigainst  a  company  so 
delinguciit,  in  the  court  of  'Common  pleas  of  Franklin  county. 
(R.  S.  Sec.  2779.) 

Sectiom  .   The  state  board  of  appraisers  and 

.assessors,  may^  require  the  president,  secretary,  treasurer, 
receiver,  superintendent,  or  managing'  agent,  or  'Other  officer, 
or  employe  or  agent,  of  any  express,  tel^^n^  .and  telephone 
company  to  attend  before  the  board,  and  bring  with'  him  for 
the  inspecion  of  the  board,  any , books  or  peqpers  of  such 
company  in  his  'possession,  'custody  or  control,  and  'testify 
under  oath  touching  any  im-tter  relating  'to  ^  "Imsiness, 
property,  moneys  ^or  credits  and  the  value  'thefeif,  of  such 
company.  A  member  of  the  board  :may  .administer  such 
"Oath.  ^Ra.  S.  Sec*  .27^9*) 

Sectiof  .Anyofficer,  empkiyeoragpit'Of  such 

company,  who  :re.f uses  'to  attend  'before'  the  board  'when  re- 
qtiired  to  do  so,  or  refuses  to  bring  with  him  and  submit 
for  the:  maeection  pf  the  board  aiiy  books  or  papers  of  such 
company  in  his  possession,  custody  or  control,  or  refuses  to 
answer  a  question  put  to  him  by  the  board  or  a  moidber 
thereof,  relating  to  the  busings,  property,  moneys  and  credits 
and  the  value  thereof,  of  such  company,  shall  be  guilty  of 
Ciptempt  of  such  board,  and  may  be  ooiifined,  by  order  of 
the  board,  in  the  jail  of  the  proper  county  until  he  ocmiplies 
with  the  requirement  of  the  board  and  pays  the  costs  of  his 
imprisonment   (R.  S.  Sec.  2779.) 

Section  •  .  The  state  board  of  appraisers  and  as- 
sessors shall  have  and  may  exercise  all  the  powers  possessed 
by  county  auditors  under  the  last  subdivision  of  diapter 
three  of  this  title.  Said  express,  telegraph  and  tel^one 
companies  shall  be  subject  to  all  the  provisions  and  penalties 
of  such  subdivision.  (R.  S.  Sec.  2779.) 

Section  .  The  state  board  of  aniraisers  and  as- 
sessors, amiuaEy,  on  or  before  the  first  Monday  in  August, 
shall  report  to  the  auditor  of  state  the  total  value  of  the 
property  of  express,  telegraph  and  telephone  companies  in 
this  state,  as  ascertained  and  assessed  by  the  board.  At  the 
same  time,  the  board  shall  file  with  the  auditor  of  state  ^e 
sMements  of  iie  companies  and  other  papers  be- 


fore it.  The  auditor  of  state  shall  deduct  from  the  total 
value  of  the  property  of  each  of  said  companies  in  this  state, 
the  value  as  assessed  for  taxation,  of  any  real  estate  situaite 
in  this  state  owned  by  such  company.   (R.  S.  Sec.  2780.) 

Section  ,  The  value  of  the  property  of  telegraph  ^'^'^"^^ 

and  telephone  companies  in  tliis  state,  after  deducting  the  am 
valua  of  the  real  estate,  shall  be  apportioned  by  the  auditor  ^JjJJlJJJJg. 
of  state  among  the  several  counties  through  or  into  which 
the  lines  of  such  telegraph  or  telephone  companies  run,  so 
that  to  each  county  shall  be  apportioned  such  part  of  the 
entire  valuation  as  will  equalize  the  relative  value  of  the 
property  of  the  company  therein,  in  proportion  to  the  whole 
value  of  the  property  of  the  company  in  the  state,  and  in 
the  proportion  that  the  length  of  the  lines  of  wire  owned  by 
the  company,  or  in  the  county  bears  to  the  whole  length  of 
the  lines  of  wire  in  the  state.  '  (R.  S.  Sec.  2780.) 

Section  .    The  value  of  the  property  of  such  Apporuon- 

express  company  shall  be  apportioned  by  the  auditor  of  ^i^" 
state  among  the  several  counties  in  which  the  company  does  paniea. 
business,  in  the  proportion  that  the  gross  receipts  in  each 
county  bear  to  the  entire  gross  receipts  in  the  state.   (R.  S. 
Sec.  2780.) 

Section  .   The  auditor  of  state,  on  or  after  the  Duty  of 

fifteenth  day  of  August,  shall  certify  to  the  county  auditor  aulS&v 
the  amount  apportioned  to  his  county,  and  the  county  audi- 
tor, upon  receiving  such  certificate,  shall  apporticm  the 
amount  therein  stated  among  the  cities,  villages,  townships 
or  other  taxing  districts,  in  like  manner  as  is  used  for  the 
af^ortionment  of  the  valuation  in  the  state  among  the  coun- 
ties. The  county  auditor  shall  place  the  apportioned  valua- 
tion on  the  tax  duplicate;,  and  taxes  shall  be  levied  and  col- 
lected theneon  at  like  rate  and  in  like  manner  as  taxes  are 
levied  and  collected  on  other  personal  property  in  the  tax- 
ing  district  in  question.   (R.  s!sec.  27^.) 

Sleeping  Car,  Freight  Line  md  Equipment  Compmies, 

Section  .   Any  person,  joint  stock  association  sleeping  car 

or  corporation,  wherever  organized  or  incorporated,  engaged  Sn'S!^^ 
in  the  business  of  operating  cars,  not  otherwise  listed  for 
taxation  in  this  state,  for  the  transportation,  accommodation, 
comfort,  convenience,  or  safety  of  passengers,  on  or  over 
any  railway  line  or  lines,  in  whole  or  part  within  this  state, 
such  line  or  lines  not  being  owned,  leased  or  operated  by 
such  company,  whether  such  cars  are  termed  sleeping,  palace, 
parlor,  chair,  dining  or  buflfet  cars,  or  by  another  name,  is 
a  sleeping  car  company.   (91  v.  408,  §1.) 

Section  .    Any  person,  joint  stock  association  prei^t  Une 

or  corporation,  wherever  organized  or  incorporated,  engaged  <»»f«isr. 
in  the  business  of  operating  cars,  not  otherwise  listed  for 
taxation  in  this    state,  for  the  transportation  of  freight, 
whether  such  freight  is  owned  by  such  company,  or  another 
person  or  company,  over  any  railway  line  or  lines  wholly 


il 


Aimiial  8tmt«- 


Sii 


•iicli 


Qint«ii.ts "  'Of 


or  wrtially  witlfiti'  this  state,  such  line  or  lines  not  being 
owned,  leased  or  operated  hy  such  company,  whether  such 
cars  are  termed  box,  flat,  coal,  ore,  tank,  stock,  gondola, 
furniture  or  refrigerator  cars,  or  by  another  name  is  a- 
freight  line  coni,pany,  (92'  v.  89,  §  i.)" 

Section  . '  Any  person,  joint  stock  association 

or  corporation,  wherever  organized,  engaged  in  the  business 
of  furnishing  or  leasing  cars,  of  any  killi  or  description,  to 
be  used  in  the  operation  of  a  rafjiiay  line  or  lines,  wholly 
or  partially  within  this  state,  sildi  hne  or  lines  not  being 
owned,  leased  or  operated  by  such  company,  and  such  cars 
not  being  otherwise  listed,  for  taxation  in  this  state,  is  an 
•equipment  'Com^pany.   (92  v.  89,  §  i.)  " 

Section  .  A  sleeping  car,  freight  line  and  equip- 

ment company  doing  business  or  owning  cars  which  are 
operated  in  this  state,  annually,  between  the  first  and  thirty- 
first  days  of  May,  under  the  oath  of  the  person  constituting 
such  company,  if  a  person,  or  under  the  oath  of  the  presi- 
dent, secretary,  treasurer,  superintendent  or  chief  officer  in 
this  stale  of  such  association  or  corporation,  if  an  ossocia- 
tion  or  corporation  shall  make  and  file  with  the  auditor  of 
state  a  statement,  in  such  form  as  the  auditor  of  state  may 
pre,scri:be.  (91  v.  .408,  §  2;  92  v.  89,  §  2.) 

Section         .  Such  slajtement  shall  contain : 

•    ir'iic  paiTitr  01  IOC  'OJHipHiiy* 

2.  The  nature  of  the:  company,  whether  a  person,  or 
persons,  or  association  or  corporation,  ^and  under  the  taws 
of  what  state  or  country  organiml.. 

3.  The  location  of  its  pfinctpal  office. 

A,  The  name  and  postoffice  address  of  the  president, 
secreta^ry,  auditor,  treasurer  and'  superintendent  or  .general 
iiiii'ii&iFcr* 

5.  The  ^nome  and  ^postoffice  address  of  the  diitf  officer' 
'Snd  'managing  agent  of  'the  company  in  this  ::sliie. 

6.  The  number  of  '^ahares  of  'the  capital  stock. 

7.  The  par  value  and  market  value,  or,  if  there  is  no 
market  value,  the  actual  value  of  the  shares  of  stock  on  the 
first  day  of  May. 

8.  A  detailed  statement  of  the  real  estate  owned  by 
the  company  in  this  state,  where  situated,  and  the  value 
theneof  as  assessed  for  taxation. 

9.  The  total  value  of  the  real  estate  owned  by  the  com- 
pany and  situated  outside  of  this  state. 

10.  The  whole  length  of  the  lines  of  railway  over 
which  the  company  runs  its  cars,  and  the  length  of  so  much 
of  such  lines  as  is  without  and  is  within  tliis  state.  (91  v. 
409,  §  2.)   (92  V.  89,  §  2.) 

Section  .  In  the  case  of  an  equipment  company^ 

such  statement  shall  also  contain  the  whole  number  and  value 
of  the  cars  owned  and  leased  bf  the  company,  dasstlying 
the  cars  according  to  kind ;  the  whole  lengm  of  iSbe  lines  of 
railway,  whereever  located,  operated  by  the  conqMuues,  nam- 
ing them,  to  which,  ors  'Owned  by  sudi  eqw^pgmtkt  company 


are  leased,  and  the  length  of  so  much  of  said  lines  as  is 
without  and  within  this  state,  giving  tlie  name  and  loca- 
tion of  the  lines  wholly  or  partially  within  this  state.  (92 
V.  %,  §  2.) 

Section  .  In  the  case  of  a  sleeping  car  company 

such  statement  shall  also  show  the  name  and  postdfice  ad- 
dress of  each  of  the  stockholders  thereof,  with  the  number 
of  shares  owned  by  each  stockholder.   (91  v.  409,  §  2.) 

Section  .  In  the  case  of  a  freight  lime  and  equip- 

ment company  such  statement  shall  also  contain  such  other 
facts  and  information  as  the  auditor  of  state  may  require 
in  the  form  of  returns  prescribed  by  him.   (92  v.  89,  §  2.) 

Section  .    Blanks  for  all  such  statements,  as 

provided  in  the  next  four  preceding  sections,  shall  be  pre- 
pared by  the  auditor  of-state  and,  on  application,  furnished 
by  him  to  such  companies.  None  of  such  companies  shall 
hz  required  to  make  returns  under  and  shall  not  be  gov- 
erned by  the  provisions  of  chapter  three  of  this  title.  (91 
V.  409,  §2.)   (92,  y.  89,  §  2.) 

Section  .  The  state  board  of  appraisers  and  as- 

sessors, annually,  on  the  first  Monday  in  June  shall  meet  in 
the  office  of  the  auditor  of  state,  for  the  purpose  of  determin- 
ing the  amount  and  value  of  the  ptoportkm  of  the  capital 
stock  of  sleeping  car,  freight  line  and  equipment  companies 
representing  capital  and  prc^)erty  of  such  companies  owned 
and  used  in  Ohio.  On  the  meeting  of  the  board,  the  auditor 
of  state  shall  lay  before  it  the  statements  and  schedules  re- 
turned to  him  under  the  fifth  and  sixth  preceding  section. 
(91  v.409,  §3;  92  V.  90,  §3.) 

Section  .    The  board  shall  ascertain  and  de- 

termme,  on  or  before  the  second  Monday  in  July,  the  amount 
and  value  of  the  proportion  of  the  capital  stock,  representing 
capital  and  property  of  such  companies  owned  and  used  in 
this  state,  and  in  determining  it,  shall  be  guided  in  each  case 
by  the  proportion  of  the  capital  stock  of  the  company  rep- 
resenting rolling  stock,  which  the  miles  of  railroad  over 
which  such  company  runs  cars  or  its  cars  are  run  in  this 
state  bear  to  the  entire  number  of  miles  in  this  state  and 
elsewhere  over  which  such  company  runs  cars  or  its  cars 
are  ran,  and  such  other  rules  and  evidence  as  will  enable 
the  board  to  determine,  fairly  and  equitably,  the  amount  and 
value  of  the  capital  stock  of  such  company  representing 
capital  and  propertv  owned  and  used  in  this  state,  (gi  v 
409. 1  3;  92  V.  90,  §3.) 

Section  .  The  board  may  adjourn  from  time  to 
tmie  untd  the  business  before  it  is  finally  disposed  of.  If 
any  such  company  fails  or  refuses  to  make  the  statement 
required  by  law,  or  furnish  the  board  with  any  information 
'■equated,  the  board  shall  inform  itself  as  best  it  may  on 
the  matters  necessary  to  be  known  in  order  to  discharge  its 
duty  under  this  chapter.   (91  v,  409,  §  3 ;  92  v.  90,  §  3,) 

Section  .  At  any  time  after  the  meeting  of  the 

board  on  the  first  Monday  in  June,  and  before  the  amount 


Same. 


Further  facts 
theretiik 


Blanks  for 
above  state- 
ments;  ex- 
emptions. 


Shall  meet 
in  June. 


Method  of 
Oxtog  assess- 
ments. 


Bu  Ues  of 
boairO. 


Convany  may 
lie  liissvA* 


4— c,  on  T.  II. 


Eevlew  tmil 
comctlon  ot 


Penalty  for 
fWlure  to  ffll« 
Statement. 


VllrtllAF 

'Ml  of 


'CtWtfllllpt  fif 


and  value  of  the  capital  stock  of  any  such  company  repre- 
sentiiig  'Capital  and  property  owned  and  used  in  this  state 
is  determined,  any  company  or  'person  interested,  on  written 
application,  may  appear  before  the  'board,,,. and  be:  heard  in 
the  matter  of  such '  detcrm,ination.    {91  v.  4^,  §  3 ;  9^  v, 

■90,  §  3-) 

Section  .    After  fixing  the  amount  and  value 

of  the  capital  stock  of  any  such  company  representing  capital 
and  propertv  owned  and  used  in  this  state,  and  before  the 
certiication  'to  the  auditor  of  state  of  such  amount,  as  pro- 
irided  in  this  chapter,  the  board,  on  the  application  of  any 
person  or  company  Interested,  or  on  its  own  motion,  may 
review  and  correct  its  action  in  such  manner  as  it  deems 
just  and  proper.  (91  v.  409,  §  3 ;  92  v.  90,  §  3.) 

Section  .  If  a  company,  required  to  file  a  state- 

ment under  the  provisions  of  this  subdivision  of  this  chapter 
fails  to  make  and  file  such  statement  on  or  before  the  twen- 
ty-first day  of  May,  such  company  shall  forfeit  and  pay  five 
hundred  dollars  and  an  additional  sum  of  one  hundred  dol- 
lars for  each  day^s  omission  after  the  thirty-first  day  of  May 
to  file  such  statement.  Such  forfeiture  shall  be  recovered 
by  action  in  the  name  of  the  state,  and  on  collection  paid 
into  the  state  treasury  to  the  credit  of  the  general  revenue 
fund.  The  attorney  general,  on  the  request  of  the  auditor 
of  state,  shall  institute  such  action  against  any  company  so 
delinquent,  in  the  court  of  common  pleas  at  FranMin  county, 
or  of  any  county  into  or  through  which  any  railroad  line 
passes,  over  which  the  cars  of  any  such  company  are  run- 
ning. Service  of  summons  may  be  made  in  the  manner 
provided  in  this  chapter  for  the  collection  of  the  tax  against 
such  company.   (91  v.  ,410,  §  4;  92  v.  91,  §  4-) 

Sectiom  •  •  .  The  state  board  of  appraisers  and  as- 
sessors may  require  the  president,  secretary,  receiver,  treas- 
urer, superintendent  or  managing  agent,  or  other  officer, 
or  employe  or  agent  of  any  sleeping  car,  f rwght  line  or 
equipment  company,  to  attend  before  the  board,  and  bnng 
with  him,  for  the  inspection  of  the  board,  any  books  or 
papers  of  such  company  in  his  possession,  custody  or  con- 
trol, and  to  testifv  under  oath  in  regard  to  any  matter  re- 
latiiig  to  the  organization,  property  and  business  of  such 
company.  Any  member  of  the  board  may  administer  s-uch 
oath.  (91  V.  410.  §  4;  92  V.  91,  §  4-) 

SEdTiON  .  An  ofiicer,  employe  or  agent  of  such 

company  who  refuses  to  attiend  before  the  board  when  re- 
quired to  do  so,  or  refuses  to  bring  with  him  and  submit, 
for  the  inspecLion  of  the  board,  books  or  papers  of  any  such 
company  in  his  possession,  custody  or  control,  or  refuses 
to  answer  a  questi(Mi  put  to  him  by  the  board  or  any  member 
thereof,  relating  to  the  organization,  business  or  property 
of  such  company,  shall  be  guilty  of  contempt  of  the  board 
and  may  be  confined  by  order  thereof  in  the  jail  of  the 
proper  county  until  he  complies  with  the  .requirements  of 


the  toard  and  pays  the  cost  of  the  imprisonment.    (91  v. 
410,  §4;  92  v.  91,  §4.) 

Section  .    The  state  board  of  appraisers  and  Annmii  wport 

assessors,  on  the  first  Monday  in  August  shall  report  to 
the  auditor  of  state  the  amounts  fixed  by  it  as  the  value  of 
the  capital  stock  representing  capital  and  property  of  sleep- 
ing car,  freight  line  and  equipment  companies  employed  and 
used  in  this  state.  At  the  same  time  the  board  shall  file  with 
the  auditor  of  state  the  statoments  of  the  various  companies 
and  other  papers  before  it.    (91  v.  411,  §  5 ;  92  v.  92,  §  5.) 

SectiOx\  .   The  auditor  of  state,  in  the  month  of  Assessment 

November,  annually,  shall  charge  and  collect  from  each  of "IxSse^tox" 
sleeping  car,  freight  line  and  equipment  company  doing  busi-  cosi- 
ness or  ow  ning  cars  which  are  operated  in  this  state,  a  sum,  ^ 
in  the  nature  of  an  excise  tax,  to  be  computed  by  taking 
one  per  cent,  of  the  amount  fixed  by  the  state  board  of  ap- 
praisers and  assessors  as  the  value  of  the  proportion  of  tlie 
capital  stock  representing  the  capital  and  property  of  such 
company,  owned  and  used  in  this  state,  and  certified  to  the 
auditor  of  state,  after  deducting  the  value  of  the  real  estate 
of  the  company  in  this  state  assessed  and  taxed  locally,  if 
any.    /\J1  taxes  collected  by  the  auditor  of  state,  under  the 
provisions  of  this  subdivision  of  this  chaptei!,  shall  be  paid 
into  the  state  treasury  and  be  credited  to  the  general  rev- 
enue fund.  (91  V.  411,  §  s ;  92  v.  92,  §  5.) 

Section  .  If  a  sleeping  car,  freight  line  or  equip-  Penalty  and 

ment  company  fails  or  refuses  to  pay  said  tax  during  the  S^'^f'^de-" 
month  of  November,  the  auditor  of  state  shall  add  to  the  "«*«'»«»<'y- 
tax  due  a  penalty  of  fifty  per  cent  thereon,  and  forthwith 
proceed  to  collect  the  tax  and  penalty  as  providjed  by  law 
for  the  collection  of  taxes  by  county  treasurers,  and  for  his 
services  shall  he  allowed  five  per  oent  on  the  amount  of 
penalty  collected  on  sleeping  car  conqjanies  and  ifty  per  cent 
^on  such  amoimts  collected  from  freight  line  and  equipment 
companies,  which  compei^tion  he  may  retain  out  of  the 
amount  so  collected.  The  attorney  general  or  any  prosecut- 
ing attorney,  on  request  of  auditor  of  state,  shall  prosecute 
a  suit  for  the  collection  of  such  tax,  and  shall  be  allowed 
for  his  services  five  per  cent,  on  the  total  amount  collected, 
to  be  retained  and  paid  to  him  by  the  auditor  of  state.  The 
balance  of  the  amount  collected  shall  be  paid  into  the  state 
treasury.   (91  v.  411,  §  5;  92  v.  92,  §  5.) 

Sfxtion  .    Suit  for  the  collection  of  such  tax  where  suit 

and  penalty  may  be  brought  in  the  name  of  ths  state,  in  Sought-  ser- 
the  county  of  Franklin,  or  in  any  county  into  or  through  vice  of  sum-* 
which  passes  any  railroad  line  over  which  the  cars  of  such  ™°"^* 
sleeping  car,  freight  line  or  equipment  company  are  run- 
ning.   Service  of  summons  against  any  such  company  may 
l>e  made  upon  any  officer  or  agent  of  the  company  named 
in  the  section  of  the  statutes  providing  for  service  of  sum- 
mons upon  railroad  companies.    If  such  officer  or  agent 
cannot  Ix*  found,  service  may  be  made  upon  a  conductor, 
officer,  agent  or  employe  of  any  such  company,  in  charge 


« 


IP 


of  a  car  owned  and  used  by  such  company  in  any  cpinly  in 
this  states  in  which  a  railroad  line  over  which  the  cars  of 
aiich  deeping  car,  freight  line  or  equipment  company  are 
running,  is  located,  or  through  which  it  passes.   (91  v.  411, 

|'S;i93  v.,„9a»,|  5.) 


CHAPTER  VIII. 


Esme  Tm  on  Corp&raiions, 


Electric  light,  gas  and  natural  gas  com 
pany  defined.  < 

Pipe  line,  water  works,  and  heating  or  > 
cooling  companies  defined. 

Eallroad,  and  street,  subarlmn  or  inter- 
urban  railroad  company  defined. 

Water  transportation  company  defined. 

Messenger  or  signal  company  defined. 

Union  <lepot  defined. 

Annual  statements  of  other  companies. 

Annual  statement  of  railroad  company. 

Contents  of  statement. 

Express  companies. 

Telegraph  and  telephone  comptnies. 

Railroads. 

Suburban  or  Interurban  railroads. 
Other  companies. 
Auditor  to  prepare  blanlts. 
State  board  of  appraisers  and  assessors. 
Annual  meetings ;  statements  and  reports. 
Ascertaining  grons  receipts  of  certain 

companies, 
.game  as  to  mUroad  eiiiiiiiles. 


of 


Same  as  to  street,  Interurban  and  satnir- 
ban  railroad  company. 

Further  duties  of  board. 

Company  may  be  heard. 

Ileriew  and  correctltm  of  findings. 

Penalty  for  failure  to  file  statement. 

May  require   attendance,  submission 
documents,  etc. 

Refusal  to  attend,  submit  documents  or 
testify. 

Annual  reports  of  board. 

Collection  of  excise  tax  on  certain  com- 
panies. .  , 

Same  on  street,  sulmrban  and  internrban 
railroads. 

Slame  on  railroads. 

Bisposition  of  taxes. 

Non-exemption  of  tangible  property.^ 

I*^nalty  and  collection  in  case  of  delin- 
quency. 

Where  suit  may  be  brought. 
Validity  of  section  or  clause  of  clmpter. 
Exemption  of  municipalities. 
Auditor  of  state  to  file  reports. 


Section  .    Any  person,  or  persons,  joint 

association  or  corporation,  engaged  in  the  business  of  sup- 
plying electricity  for  light,  heat  or  power  purposes  to  con- 
sumers within  tliis  stale,  is  an  electric  light  company;  when 
engaged  in  the  business  of  supplying  artificial  gas  for  light- 
ing or  heating  purposes  to  consumers  within  this  state,  is  a 
gas  company ;  and,  when  engaged  in  the  business  of  supply- 
ing natural  ^s  for  lighting,  heating  or  power  purposes  to 
consumers  within  this  state,  is  a  natural  gas  company.  (R. 
S,  Sec.  278017.) 

Section  .   Any  person,  or  persons,  joint  stock 

association  or  corporation,  engaged  in  the  business  of  trans- 
porting natural  gas  or  oil  through  pipes  or  tubing,  wholly  or 
partially,  within  this  state,  is  a  pjipe  line  company;  when  gn- 
gaged  in  the  business  of  supplying  water,  through  pipe«<%r 
tubing,  or  in  a  similar  manner,  to  consumers  within  this  state 
is  a  water  works  company ;  and  when  engaged  in  the  busi- 
ness of  supplying  water,  steam  or  air  through  pipes  or  tubing 
to  consumers  within  this  state,  for  heating  or  cooling  jwir- 
poses,  is  a  heating  or  a  cooling  company.  (R.  S*  Sec. 
2780-17.) 

Section  .   Any  person,  or  persons,  joint  stock 

association  or  corporation,  engaged  in  the  business  of  oper- 
ating a  railroad,  wholly  or  partially  within  this  state,  on 
rights  of  way  acquired  and  held  exclusively  by  such  company 
or  otherwise,  is  a  railroad  company;  when  engaged  in  the 
business  of  o|»erating  a  street,  suburban  or  interurban  lail- 
road,  wholly  or  partially  within  this  state,  whether  the  cars 
used  in  such  business  are  propelled  by  animals,  steam,  cabbie, 

mi  


Bl^ric  ligfat. 
9MI'  And  nat- 
ural ,fBHi  CX>II1.* 


Pipe  line, 
water  wortm 

and  heatlnif"" 
or  oofdittg 
companies  de* 
fined. 


Railroad  and 
street,  subur- 
ban or  inter- 
urban rail- 
road companj 
defined. 


Hi 


Winter.,  tfniifl* 
pdrtittlMiii 
oiiiiiptiisr  ie- 

flttM. 


Messenger  or 
ai|pxsi.l  con- 


Union  iepot 
ciiiiipa.i]tir  'dO' 


Annua:. 
.inents  of 
tMmr  cam' 


.Aiinual  atate* 

J*iir      Ml  11  mm 


ii!  


'Ctontents  o.f 

SMMMHlt. 


electricity  or  other  motive  power,  is  a  street,  subu|iiaj|i  or 

iliterurban  railroad  company.   (R.  S.  Sec.  i^SKyiy.) 

Sbction  .   .Any  person,  or  persons,  joint  stock 

association  or  corporation,  engaged  as  a  com.mon  carrier  in 
the  transportation  of  passengers  or  property  by  boat  or  odier 
water  craft,  over  a  nataral  or  artificial  waterway,  between 
points  within  this  state,  is  a  water  .transportation  company. 
'(.R,  S.  Sec.  2780"!  7*) 

Section  ,^  Any  'person,  or  persons,  joint  stock 

association  'or  corporation,  enga,ged  in  the  business  of  sup- 
plying messengers,  or  signaling  or  calling  by  electric  appa- 
ratus, or  in  a  siftiilar -manner,  for  any  purpose,  is  a  mes^scn- 
ger  or  signaling  company.   (R,  S.  Sec.  a78o-i7.) 

Secton  .    Any  person,  or  persons,  "joint  stock 

association  or  co^rporation,  engaged  in  the  'business  'of  oper- 
ating a  union  depot  or  station  for  railroad  pU'rposes,  ts  a 
union  depot  •company.   (R.  S.  Sec.  2780-17.) 

Section  Each  electric  light,  gas,  natural  gas, 

pipe  line,  water  works,  heating  or  cooling,  street  railroad, 
suburban  or  interurban.  railroad,  water  transpo'rtation,  mes- 
•scnger  or  signaling,  union  depot,  express,  telegraj^  and  telfe^ 
phone  com'pany  doing  'business  in  this  state,  shall  make  and 
file  with  the  auditor  of  state,  a  statement,  between  the  first 
and  thirty-first  days  of  May,  annually,  under  the  oath  of  tide 
person,  constituting  such  company,  if  a  persson,  or  tinder  the 
oath  of  the  president,  secretaiy,  treasurer,  superintendent  or 
chief  officer  in  this  state,  of  such  association  or  corporation, 
if  an  association  or  corporation*  The  statement  shall  be  in 
such  form  as  the  auditor  of  state  prescribes.  (.R.  S'^Scc 
J780-18.) 

Section  .  Each  railroad  company  doin^  'busi- 

ness in  this  state,  shall  tmke  and  file  witli  the  auditor  of 
state,,  a  statement,  or  before  the  first  day  of  September,  an- 
nually, under  the  oafh  of  the  person  constituting  such  cqm- 
paiiy,  if  a  person,  or  under  the  oath  of  the  president,  seere- 
tJiy,  treasurec,  superintendent  or  chief  officer  in  this  state, 
of  such  association  or  corporation,  if  an  association  or  cor- 
poration. The  statement  shall  be  in  such  fomi  as  the  auditor 
of  state  ,prcscri,bes.  (.R,-  S.  .Sec.  2780-18.) 

Section'  The  statements,  pro¥ided  in  the  next 

two  preceding  sections,  shall  contain : 

First.  The  name  of  the  company. 

Second,  The  nature  of  the  company,  whether  a  persoi:, 
association  or  corporation,  and  under  the  laws  of  what  state 
or  country  organized. 

Third.  The  location  of  its  principal  office. 

Fourth.  The  name  and  post  office  address  of  the  presi- 
dent, secretary,  auditor,  treasurer  and  superintendent  or  gen- 
eral manager. 

Fifth.  The  name  and  post  office  address  of  the  chief 
oficer  or  managing  agent  of  the  company  in  this  state. 


an 

i 

Sixth.  Such  other  facts  and  information  as  the  auditor 
of  state  may  require  in  the  form  of  return  prescribed  by  him. 
(R.  S.  Sec.  2780-18.) 

Section  .  In  the  case  of  express  companies  such  SjJSe«. 

statement  shall  also  contain  the  entire  receipts,  including  ail 
sums  earned  or  charged,  whether  actually  received  or  not, 
for  business  done  within  this  state,  giving  the  name  of  the 
office,  for  the  year  then  next  preceding  the  first  day  of  May, 
for  and  on  account  of  such  company,  including  its  proportion 
of  gross  receipts  for  business  done  by  such  company  within 
this  state  in  connection  with  other  companies ;  also,  the  total 
amount  of  such  receipts  for  'business  done  within  this  state. 

Section  .  In  the  case  of  telegraph  and  telephone  J^^^^ 

companies,  such  statement  shall  also  contain  the  entire  gross  compaSies. 
receipts,  including  all  sums  earned  or  charged,  whether  actu- 
allv  received  or  not,  for  the  year  then  next  preceding  the  first 
da>  of  May.  from  whatever  source  derived,  whether  mes- 
sages, telephone  tolls,  rentals  or  otherwise,  for  business  done 
within  this  state  of  each  office  within  this  state,  giving  the 
name  of  the  office  and  the  total  gross  receipts  of  the  com- 
pany for  such  period  in  this  state  from  business  done  within 
this  state.   (  R.  S.  Sec.  2780-18.) 

Section  .    In  the  case  of  a  railroad,  situated  Railroads, 

wholly  within  this  state,  sudi  statement  shall  also  contain 
the  gross  earnino^s  from  its  operation,  and  in  the  case  of  each 
railroad  located  partly  within  and  partly  without  this  state, 
the  gross  earnings  from  the  operation  of  the  entire  line,  for 
the  year  ending  the  thirtieth  day  of  June  next  preceding, 
with  the  miles  of  line  within  this  state,  and  the  miles  of  Jine 
without  this  state.    (R.  S.  Sec.  2780-18.) 

Section  .    In  the  case  of  a  street,  suburban  or  ^"^JJSfn /"^ 

interurban  railroad  situated  wholly  within  this  state,  sach  railroads, 
statement  shall  also  contain  the  gross  earnings  from  its  op- 
eration and  in  the  case  of  a  street,  suburban  or  interurban 
railroad  located  partly  within  and  partly  without  this  state, 
the  gross  earnings  from  the  operation  of  the  entire  line,  for 
the  year  ending  the  first  day  of  May  next  preceding,  with 
the  miles  of  line  within  this  state,  and  the  miles  of  line  with- 
out this  state.   (R.  S.  Sec.  2780-18.) 

Section  .  In  the  case  of  all  companies  emmiet-  ^fes,*^*"' 

ated  in  this  chapter,  other  than  express,  street,  suburban  and 
interurban  railroads,  and  raitroads,  such  statement  shall  also 
contain  the  entire  gross  receipts  of  the  company,  including 
all  sums  earned  or  charged,  whether  actually  received  or  not, 
for  business  done  within  this  state  for  the  year  then  next  pre- 
ceding the  first  day  of  May,  including  thet:ompany's  propor- 
tion of  gross  receipts  for  business  done  by  it  within  tins 
state  in  connection  with  other  companies,  (R.  S,  Sec.  2780- 
18.) 

Section  .   Blanks  for  making  such  statements 

shall  be  prepared,  and,  on  application,  furnished  any  electric  &anii«. 
l*grhtf  gas,  natural  gas,  pipe  line,  water  works,  street  su- 


iplPt  state- 
^nwiite  and 


hmhAn  far  intenirban  railimd,  express,  telegrapli,  tdq>liotie, 
picssoigcr  or  signal,  uiik>n  depot,  milroad,  heating,  cooling 
ind,  water  transportation  company,  .by  the  auditor  of  state. 
(R.  S.  Sec.  a7fc-i8.) 

5f%£3J2w  Section  .  The  auditor  of  state,  tueasiirer  of  state, 
vm  mmmmm,  attorney-general  and  secretary  of  state  shall  constitute  a 
••••  hoard,  named  the  state  hoard  of  appraisers  and  assessors, 

for  laying  franclise  taxes,  of  which  board  the  auditor  ot 
state  shall  be  ex-oflficio  president  In  the  absence  or  inability 
of  the  auditor,  the  board  shall  appoint  one  of  its  members 
president  pro  tempore.  The  board  shall  appoint  a  secretarx' 
and  full  minutes  of  its  ^ji^roceedings.  shall  'be  kept.  (R.  S.  Sec. 
«78o-i9t) 

Section  .  The  board,  annually,  on  the  first  Mon- 

day in  June  shall  meet  in  the  office  of  the  auditor  of  state, 
and  thereupon,  m  when  received,  the  auditor  of  state  shall 
lay  before  the  board  the  statements  and  schedules  returned 
to  him  under  this  chapter.  The  reports  made  by  railroad 
tclegfiph  companies  to  the  railroad  commission  of  Ohio  may 
be  n»arded  and  treated  by  the  board  as  rq)orts  made  to 
such  board,  and,  at  any  time  it  may  call  upon  such  com- 
mission for  information.  The  board  may  also  consider  the 
reports  filed  with  the  auditor  of  state  by  express,  telegraph 
and  telephone  com,pames  as  provided  by  law.   (R.  S.  Sec. 

Section  .  The  board  shall  ascertain  and  deter- 

mine on  or  before  the  second  Monday  in  July,  the  entire  gross 
receipts  of  electric  light,  gas,  natural  gas.  pipe  line,  water 
works,  express,  telegraph,  telephone,  messenger  or  signal, 
unbn  depot,  heating,  cooling,  and  water  transportation  com- 
panies for  business  done  within  this  state,  for  the  year  ihen^ 
next  preceding  the  first  day  of  May.  The  amounts  ascer- 
tained by  the  board,  in  such  instance  for  the  purpose  of  this 
chapter,  shall  be  "the  gross  receipts  of  such  electric  light, 
gas,  natural  gas,  pipe  line,  water  works,  express,  telegraph, 
telephone,  messenger  or  signal,  union  depot,  heating,  cooling 
and  water  transportatbn  company,  for  business  done  within 
dhio"  for  such  year.  (R.  S.  Sec.  2780-19.) 

Section  .   The  board  shall  also  ascertain  and 

determine,  on  or  before  the  first  Monday  in  October,  the 
gross  earnings  from  its  operation  within  this  state  of  each 
railroad  company  whose  line  is  wholly  or  partially  within 
this  state,  for  the  year  then  next  preceding  the  thirtieifl^ 
of  June.  The  amount  ascertained  by  the  board  shsdl  be  ''the 
gross  earnings  of  such  rairoad  company  from  its  operatbn 
withm  Ohio"  for  such  year.  In  ascertaining  such  gross  earn- 
ings from  its  operation  of  a  company  whose  line  lies  uarfly 
within  and  partly  without  this  state,  the  gross  earnings  from 
its  operatbn  of  the  entire  line  or  system,  shall  be  divided  by 
the  total  number  of  miles  operated  to  obtain  the  average 
gross  earnings  per  mile,  and  the  gross  earnings  from  the 


-*#imiiiiiiiiHii 


imiircMid  mm" 


57 


operation  within  this  state  shall  be  the  average  gross  earn- 
ings per  mile  multiplied  by  the  number  of  miles  operated 
within  this  state.  (R.  S.  Sec.  2780-19.) 

Section         .  The  board  shall  also  ascertain  and  dc-  ^«  7^^^^, 
termine,  on  or  before  the  second  Mojiday  in  July,  the  gross  JJgjJj^^d  , 
earnings  from  its  operation  within  this  state  of  each  street, 

road  com- 

suburban  or  interurban  railroad  company,  whose  Hue  Is  i*-™**** 
wholly  or  partially  within  this  state,  for  the  year  then  next 
preceding  the  first  day  of  May.  The  amount  so  ascertained 
by  the  board  shall  be  "the  gross  earnings  of  such  street, 
suburban  or  interurban  railroad  company  from  its  operation 
within  Ohio"  for  such  year.  In  ascertaining  such  gross  earn- 
ings from  its  operation  of  a  company  whose  line  lies  partly 
•within  or  partly  without  this  state,  the  gross  earnings  from 
its  operation  of  the  entire  line  or  system,  shall  be  divided  by 
the  total  number  of  miles  operated  to  obtain  the  average 
gross  earnings  per  mile,  and  the  gross  earnings  from  the  op* 
eration  within  this  state  shall  be  taken  to  be  the  average 
gross  earnings  per  mile,  multiplied  by  the  number  of  miles 
operated  within  this~state.    (R.  S.  Sec.  2780-19.) 

Section  .  The  board  may  adjourn  from  time  to  ^r"  bSSa.*"**^ 

time  until  the  business  before  it  is  finally  disposed  of.  In 
case  of  failure  or  refusal  of  a  company  to  make  the  state- 
ment required  by  law,  or  furnish  the  board  any  information 
requested  by  it,  the  board  shall  inform  itself,  as  best  it  may, 
on  the  matters  necessary  to  be  known,  in  order  to  discharge 
its  duties  under  this  chapter.    (R.  S.  Sec.  2780-19.) 

Section  .  After  the  meeting  of  the  board  on  the  g^JSSi 

first  Monday  in  June,  and  before  the  gross  receipts  of  any 
company,  other  than  a  street,  suburban  or  interurban  rail- 
road company  or  railroad  company,  for  business  done  within 
this  state,  or  the  gross  earnings  from  its  operation  within 
this  state  of  a  street,  suburban  or  interurban  railroad  com- 
pany or  railroad  company  are  determined,  any  company  or 
|>ersons  interested,  on  written  application,  may  appear  be- 
fore the  board  and  be  heard  in  the  matter  of  such  detenuina- 
tion.    (R.  S.  Sec.  2780-19.) 

Section  .  After  the  determination  of  the  amount  ^view^# 

of  the  gross  receipts  of  any  company,  other  than  a  street,  findings, 
suburban  or  interurban  railroad  company  or  railroad  com- 
pany for  the  business  done  within  this  state,  or  of  the  gross 
earnings  from  its  operation  within  this  state,  of  any  street, 
suburban  or  interurban  railroad  company  or  railroad  coni- 
jBuy  and  before  the  certification  of  the  auditor  of  state  of 
inch  amount,  as  provided  in  this  chapter,  the  board,  on  the 
application  of  any  person  or  company  interested,  or  on  its 
own  motion,  may  review  and  correct  its  findings  in  such 
manner  as  may  seem  to  he  just  and  proper.  (R.  S  Sec 
2780-19.) 

Section  .  If  a  compny,  required  to  file  a  state-  £iSS?e^to^*fiie 

ment  under  the  provisions  of  this  chapter,  fails  to  make  and  Btatfiment. 
file  such  statement  on  or  before  the  thirty -first  day  of  May, 
such  company  shall  forfeit  and  pay  five  hundred  dollars,  and 


lis 


MaiF  ECi'iilrtt 
atwiiditii'm^ 
s'ubnilssiiMi.  of 
<lMllll|Mtli' 


..EttflitBl  to' 
attniid,  9iib'- 
■mlt'  docH" 


of  'tMMIlll..; 


'CSOIlMtloil.  fst 

exel»e  tax;  on 
■certain  mm" 


an  additional  siim  of  one  liundred  dollars  for  eacli  day's 
omission  after  the  thirty-first  day  of  May  to  file  such  state- 
ment, Snch  sum  shall  be  recovered  by  action  in  the  name 
of  the  state,  and,  on  collection,  paid  into  the  state  treasury  to 
the  credit  of  the  general  revenue  fund.  The  attomev  gen- 
eral, on  tlie  request  of  the  auditor  of  state,  shall  institute 
such  action  against  a  company  so  delinquent  in  the  court  of 
common  pleas  of  Franklin  county,  or  in  any  county  in  which 
such  company  does  business,  anrl  -liall  be  allowed  for  his  ser- 
vices five  per  cent,  on  the  amount  collected,  to  be  retamed 
by  him  and  the  balance  paid  into  the  state  treasuiy.  (R.  S. 
Sec.  2780-  20.) 

Section  .   Such  board,  may  require  the  presi- 

dent, secretary,  treasurer,  receiver,  superintendent,  manag- 
ing agent,  or  other  officer,  employe  or  agent,  of  an  electric 
gas,  natural  .gas,  pipe  line,  water  works,  street,  sub- 
urban or  ittterttrban  railroad,  express,  telegraph,  telephone, 
messenger  or  signal,  union  depot,  railroad,  heating,  cooling, 
and  water  transportation  company  to  attend  before  the  board, 
and  bring  with  him  for  the  inspection  thereof,  any  books  or 
papers  of  such  company  in  his  ix:>sscssion  or  control,  and  to 
testify  under  oatli  touching  an\  matter  relating  to  the  or- 
ganization or  business  of  the  company.  Any  member  of  the 
board  may  administer  such  oath.   (R.  S.  Sec.  2780-20.) 

Sectiox  .  Any  officer,  employe,  or  agent  of  such 

company,  who  refuses  to  attend  before  such  board  when  re- 
quested to  do  so,  or  refuses  to  bring  with  him  and  submit 
for  the  inspection  of  the  board  any  books  or  papers  of  the 
company  in  his  possession,  custody  or  control,  or  refuses  to 
answer  any  question  put  to  him  by  the  board  or  any  member 
thereof,  touching  the  organization  or  business  of  the  com- 
|)aii\  is  guilty  of  contempt  of  the  board,  and  may  be  confined, 
b\  order  of  the  board,  in  the  jail  of  the  proper  county  ,  until 
he  has  complied  with  the  requirement  of  the  board,  and  paid 
the  cost  of  his  imprisonment.    (R.  S.  Sec.  2780-20.) 

Section  .   Such  board,  on  the  first  Monday  in 

August,  shall  report  to  the  auditor  of  state  the  amount  of  the 
gross  receipts  of  electric  light,  gas,  natural  gas,  pij^e  line, 
water  works,  express,  telegraph,  telephone,  messenger  or  ^ii;-- 
nal,  union  depot,  heating,  coolinjgr  and  water  transportation 
companies  for  business  done  within  this  state,  and  the  amcunt 
of  the  gross  earnings  from  its  operation  w^ithin  this  state  of 
each  street,  suburban  or  interurban  railroad  company,  for 
the  year  then  next  preceding  the  first  day  of  May.  On  the 
first  Monday  of  October,  the  board  shall  report  to  the  auditor 
of  state  the  amount  of  the  gross  earnings  from  its  opera- 
tion within  this  state  of  each  railroad  company  for  the  year 
then  next  preceding  the  thirtieth  day  of  June.  At  'the  same 
time  the  .board  shall  file  with  the  auditor  of  state  the  state- 
ments of  the  various  companies  and  other  papere  before  it 
(R.  S.  Sec.  2780-21.) 

Section  .  The  auditor  of  state,  in  the  month  of 

November,  annually,  shall  collect  from  each  electric  light, 


59 


gas,  natural  gas,  pipe  line,  water  works,  express,  telegraph, 
telephone,  messenger  or  sis^nal,  union  depot,  heating,  cockl- 
ing, and  water  transportation  company  doing-  business  in 
this  state,  a  sum,  in  the  nature  of  an  excise  tax  to  be  com- 
puted by  taking  one  per  cent,  of  the  amount  fixed  by  ihe 
state  board  of  appraisers  and  assessors,  for  laying  franchise 
taxes,  as  the  gross  receipts  of  such  company  for  business 
done  within  tiiis  state,  for  the  year  then  next  preceding  the 
first  day  of  May,  and  certified  to  the  auditor  of  state.  (R.  S. 
Sec.  2780-21.) 

Section  .    In  the  same  month  the  auditor  01 

state  shall  collect  from  each  street,  suburban  or  interurban 
railroad  company  doing  business  in  this  state,  a  sum  in  the 
nature  of  excise  tax,  to  be  computed  by  taking  one  per  cent, 
of  the  amount  fixed  by  such  state  lx)ard,  as  the  gross  earn- 
ings from  its  operation  within  this  state  of  such  company  for 
the  year  then  next  preceding  the  first  day  of  May  and  cer- 
tified to  the  auditor  of  state.    (R.  S.  Sec.  2780-21.) 

Section  .    In  the  same  month  the  auditor  of 

■  state  shall  collect  from  each  railroad  company  doing  business 
in  this  st^ate  a  sum  in  the  nature  of  an  excise  tax,  to  be  com- 
puted by  taking  one  per  cent,  of  the  amount  fixed  by  such 
state  board  as  the  gross  earnings  from  its  operation  withiii 
this  state  of  such  company  for  the  year  then  next  preceding 
the  thirtieth  day  of  June,  and  certified  to  the  auditor  of  state, 
(R.  S-  Sec.  2780-21,) 

Section  .   All  taxes  collected  by  the  auditor  of 

state,  under  the  provisions  of  this  chapter,  shall  be  paid  into 
the  state  treasury,  and  be  credited  to  the  general  revenue 
fund.   (R.  S.  Sec.  2780-21.) 

Section  .   This  chapter  shall  not  exempt  or  rc- 

Heve  electric  light,  gas,  natural  gas,  pipe  line,  water  works. 
Street,  suburban  or  interurban  railroad,  express,  telegraph, 
telephone,  messenger  or  signal,  union  depot,  railroad,  heat- 
ing, cooling,  and  water  transportation  companies  from  the 
assessment  and  taxation  of  their  tangible  property  in  the 
manner  authorized  and  provided  by  law.  (R,  S,  Sec  2780- 
ai.) 

Section  .  If  any  electric  light,  gas,  natural  gas, 

pipe  line,  water  works,  street,  suburban  or  interurban  rail- 
road, express,  telegraph,  telephone,  messenger  m  signal, 
union  depot,  railroad,  heating,  cooling,  or  water  transporta- 
lion  company  fails  or  refuses  to  pay  said  tax  during  the 
month  of  November,  the  auditor  of  state  shall  add  to  the  tax 
due,  a  penalty  of  fifty  per  cent,  thereon.  He  shall  forthwith 
proceed  to  collect  said  tax  and  penalty  with  interest  at  tlic 
rate  of  six  per  cent,  per  annum  by  any  means  provided  by 
law  for  the  collection  of  taxes  by  county  treasurers,  and  for 
his  services  shall  be  allowed  five  per  cent,  on  the  total  amount 
collected.  The  attorney-general,  or  any  prosecuting  attor- 
ney, on  request  of  the  auditor  of  state,  shall  prosecute  any 
proceedings  for  the  collection  of  such  tax.  Such  officer  shall 
be  alloflved  for  his  services  five  per  cent,  on  the  total  amount 


Same  on 
street,  subur- 
ban and  in- 
terurban rail- 
roads. 


Same  on  rail- 
roads. 


Disposition  of 
taxes. 


Non -exemp- 
tion of  tangible 
property. 


Penalty  and 
collection  in 
case  of  de- 
linquency. 


60 


'Wlicn  suit 
may  he 


lljr  9i 


I!iXMIipti0Il  of 


Auditor  of 
■tato  m 


collected,  to  be  retained  and  paid  to  him  by  the  auditor  of 
state.  ITie  balance  of  the  amount  collected  shall  be  paid  into 
the  state  treasury.  (R.  S.  Sec.  2780-21.) 

Section  •  Suits  for  collection  of  such  tax  may 

be  brought  in  the  name  of  the  state  in  Franklin  county,  or  in 
any  county  in  which  such  electric  light,  gas,  natural  gas, 
jiipe  line,  water  works,  street,  suburban  or  interurban  rail- 
road, express,  telegraph,  telephone,  messenger  or  signal, 
union  depot,  railroad,  heating,  cooling,  or  water  traiiMjorta- 
tion  company  is  doing  business,  or  the  line  of  sudi Ilreet, 
suburban  or  interurban  railroad  company  or  railroad  com- 
pny  is  tocttted.   (R.  S.  Sec.  2780-21.) 

Section  .  If  such  tax  against  any  company  en- 

gaged in  any  business  mentioned  in  this  chapter,  for  any 
reason  is  declared  invalid,  such  invalidity  shall  not  affect  the 
validity  of  the  law  as  amicable  to  any  other  class  or  classes 
of  companies  provided  in  tMs  chapter,  'nor  shall  the  abroga- 
tion or  repeal  of  any  section  or  clause  in  this  chapter  abro- 
gate or  repeal  any  ■other  section,  or  clause  thereof.  (R.  ,S. 
Sec.  2780-21.) 

SEcrriON  .  This  chapter  shall  not  require  a  mu- 

nicipal corporation  within  the  state  to  make  any  return  er 
gay  any  taxes  under  any  provisbn  of  this  chapter.  (,R.  S, 
Sec.  2780-22.) 

Section  .  During  the  month  of  October  of  each 

year,  the  auditor  of  state  shall  file  with  the  secretary  of  state 
a  written  statement  containing  the  name  of  each  company 
which  has  complied  with  the  provisions  of  this  chapter  dur- 
ing .the  year  next  preceding,  and  such  facts  respecting  it 
within  his  knowledge  which  art;  required  by  law  to  be  an- 
nually filed  with  the  secretary  of  state  by  corporations  other 
than  those  included  within  such  provisions.  (R.  S.  Sec. 
2780-22O 


Franchise  Tax  on  Corporations, 


]>oine8tic  corporaUons,  for  profit,  to  file 
•BBiULl  report. 

Contents  of  report.  .  . 

Fee  to  be  paid  upon  iliilg  gntill  report. 

Foreign  corporations*  for  pfOfit*  to  file  an- 
nual report. 

Contents  of  report.  • 

Fee  to  be  paid  upon  filing  such  report. 

BteeBUc  corporations,  not  for  profit  and 
hftYinK  no  capital  stock,  to  file  annual 
report 

Contents  of  report. 

Fee  paid  by  certain  companies. 

Fees  of  otn«r  eonpanles. 


Section 


Certificate  issued  by  secretary  of  state. 
Fees  shall  be  first  and  best  lien. 
Failure  to  make  report  or  pay  fee. 
Penalty. 

B^ls8l<m  of  penalty. 

Forfeiture  of  charter. 

Secretary  of  state  to  keep  list  of  corpora- 
tions subject  to  tax. 

Duty  of  county  auditor. 

Hearing  by  secretary  of  state  and  appeal. 

Certain  corporaticms  excepted. 

First  report  of  newly  organised  corpora- 
tion. 


Oontents  of 
report. 


  .    Each  corporation  organized  under  ^^^ttons.  tor" 

the  laws  of  this  state,  for  profit,  shall  make  a  report  in  writ-  profit,  to'  me 
ing  to  the  secretary  of  state,  annually,  during  the  month  of  i^p^- 
ybij,  in  such  form  as  the  secretary  of  state  may  prescribe. 
The  report  shall  be  signed  and  sworn  to  before  an  officer  au- 
thorized to  administer  oaths,  by  the  president,  vice-president, 
secretary,  or  general  manager  of  the  corporation,  and  for- 
warded to  t}ie  secretary  of  state.  (95  v.  124,  §  i.) 
Section  .  Such  report  shall  contain : 

1.  The  name  of  the  corporation. 

2.  The  location  of  its  principal  office. 

3.  The  names  of  the  president,  secretary,  treasurer, 
and  menibers  of  the  board  of  directors,  with  postoffice  ad- 
dfeisol'Cach. 

4.  The  date  of  the  annual  election  of  officers. 

5.  The  amount  of  authorized  capital  stock  and  tlie  par 
value  of  each  share. 

6.  The  amount  of  capital  stock  subscribed,  the  amount 
of  capital  stock  issued  and  outstanding,  and  the  amomit  of 
capital  stock  paid  up. 

7.  The  nature  and  kind  of  business  in  which  the  cor- 
poration is  engaged  and  its  place  or  places  of  business. 

8.  The  change  or  changes,  if  any,  in  the  above  particu- 
lars made  since  the  last  annual  report.   (95  v.  124,  §  i.) 

Section  .  Upon  the  filing  of  the  report  provided  Fee  to  bo 

in  the  next  two  preceding  sections  the  secretary  of  state  shall  ^S!'r^' 
charge  and  collect  from  such  corporation  a  fee  of  one-tenth  p©rt- 
of  one  per  cent,  upon  its  subscrited  or  issued  and  outstand- 
ing capital  stock,  which  fee  shall  not  be  less  than  ten  dollars 
in  any  case.  (95  v.  125,  §  i.) 

Section  .   Each  foreign  corporation  for  profit,  Fbreign  oor- 

doing  business  in  this  state,  aCnd  owning  or  using  a  part  .or  gS"°'g 
all  of  its  cai»tal  or  plant  in  this  state,  and  subject  to  compli-  mmm  wwt. 
ance  with  all  other  provisions  of  law,  and  in  addition  to  all 
other  statements  required  by  law,  shall  make  a  report  in  writ- 
ing to  the  secretary  of  state,  annually,  during  the  month  of 

(61)  ^ 


62 


CSiliitMtl"  <iC 


KM  upon  fll* 
J*  of  sucli 


Domstlc  oor> 
poratlwu,  not 
forjprotft  anil 

caplral  itocik, 
to  file  aniiiial 
report. 


Septcinl)€r,  in  siicli  fonii  as  the  secretary  of  state  way  pre- 
scribe. The  report  sliall  be  signed  and  sworn  to  before  an 
officer  authorized  to  administer  oaths,  by  the  president,  vice- 
president,  superintendent  or  managing  agent  in  this  state, 
and  forwarded  to  the  secrctarv  of  state.   (95  v.  125,  §  2.) 

Section  ,  Such  re|X)rt  shall  contain  : 

1.  'Hie  .lianie  of  the  corporation  and  under  the  laws  of 
what  state  or  country  organized, 

2.  The  locatioii  of  its  principal  office. 

3.  The  names  of  the  president,  secretary,  treasurer  and 
irteinbers  of  the  board  of  directors,  with  the  postoffice  ad- 
dress of  each. 

4.  The  date  of  the  annual  election  of  officers. 

5.  The  amount  of  autlTorized  capital  stock,  and  the  par 
V«llie  of  each  share. 

6.  The  amount  of  capital  stock  subscribed,  the  amount 
of  capital  stock  issued,  and  the  amount  of  capital  stock  paid 


7.  The  nature  and  kind  of  business  in  which  the  com- 
pany is  engaged  and  its  place  or  places  of  business,  botli 
within  and  without  this  state. 

8.  The  name  and  location  of  its  office  or  offices  in  thib 
state,  and  the  name  and  address  of  the  officers  or  agents  of 
the  corporation  in  charge  of  its  business  in  this  state. 

9.  The  value  of  the  pro^rty  owned  and  used  by  the 
company  in  this  state,  where  situated,  and  the  value  of  the 
property  owned  and  a.sed  outside  of  this  state,  and  where 
situated. 

10.  The  change  or  changes,  if  any,  in  the  above  par- 
tictflars  made  since  the  last  annual  report.   (95  v.  125,  §  2,) 

Sbction  .  Upon  the  filing  of  the  report  provided 

in  the  next  two  preceding  sectbns,  the  secretary  of  staic, 
from  the  facts  thus  reported  and  any  other  facts  coming  to 
his  knowledge  bearing  upon  the  question,  shall  determine 
the  proportion  of  the  autlioriied  capital  stock  of  the  coin- 
pany  represented  by  its  property  and  business  in  this  state, 
and  shall  charge  and  collect,  annually,  from  such  company, 
in  addilioii  to  the  initial  fees  otherwise  provided  for  by  law, 
for  the  privilege  of  exercising  its  franchises  in  this 'state, 
one-tenth  of  one  per  cent,  npon  the  proportion  of  the  au- 
thorized capital  stock  of  the  corporation  represented  by  prop- 
erty owned  and  used  and  business  transacted  in  this  state, 
which  fee  shall  not  be  less  than  ten  dollars  in  any  case.  (95 
V.  125,  §  2.) 

Section  .  Each  corporation  organized  under  the 

laws  of  this  state,  not  for  profit,  and  having  no  capital  stock, 
shall  make  a  report  in  writing  to  the  secretary  of  state,  an- 
nually, during  the  month  of  December,  in  such  form  as  t*ie 
secretary  of  state  may  prescribe.  The  report  shall  be  signed 
and  sworn  to  before  an  officer  authorized  to  administer  oaths, 
by  the  president,  vice-president,  secretary  or  other  chici  offi- 
cer of  the  corporation,  and  forwarded  to  the  secretary  of 
state.  (95  v.  ia6,  §  3.) 


CTiON  .   Such  report  shall  contain : 

1.  The  name  of  the  cor|x)ration. 

2.  The  location  of  its  principal  office. 

3.  The  names  of  the  president,  secretary,  treasurer 
and  members  of  the  board  of  trustees,  or  directors,  with  post- 
office  address  of  each. 

4.  The  date  of  the  annual  election  of  officers. 

5.  The  object  or  purpose  which  such  corporation  is 
engaged  in  carrying  out.    (95  v.  126,  §  3.) 

Section'  .  Upon  the  filing  of  such  reix)rt,  as  pro- 

vided in  the  next  two  preceding  sections,  the  secretary  of 
state  shall  collect  a  fee  of  ten  dollars  from  each  cbrporation* 
organized  as  a  mutual  insurance  corporation,  not  having  a 
capital  stock,  or  any  other  mutual  corporation  not  organized 
strictly  for  benevolent  or  charitable  purposes  and  having  no 
capital  stock,  or  of  a  company  or  association  organized  to 
transact  the  business  of  life  or  accident,  or  life  and  accident, 
insurance  on  the  assessment  plan  for  the  purpose  of  mutual 
protection  and  relief  to  its  members  and  the  payment  of  stip- 
ulated sums  of  money  to  the  family,  heirs,  executors,  admin- 
•  istrators  or  assigns  of  the  deceased  members  thereof.  (95 

Section  .    Upon  the  filing  of  the  report,  pro- 

vided in  the  second  and  third  preceding  sections,  the  secre- 
tary of  state  shall  collect  one  dollar  from  each  corporation 
formed  for  religious,  benevolent  or  literary  purposes,  or  of 
such  corporations  as  are  not  organized  for  profit,  have  no 
capital  stock,  and  are  not  mutual  in  their  character,  or  of  le- 
ligious  or  secret  societies  or  associations  composed  exclusive-' 
ly  of  any  class  of  inechanics,  express,  telegraph,  ^ilroad  or 
other  employes,  formed  exclusively  for  the  mutual  protec- 
tion and  relief  of  the  members  thereof  and  their  families. 
(95  V,  126,  §  3.) 

Section  .  Upon  the  filing  of  the  report  and  the 

payment  of  the  fee  provided  for  in  this  chapter,  the  secretary 
of  state  shall  make  out  and  deliver  to  the  corporation  30  pay- 
ing, a  certificate  of  the  compliance  by  such  corporation  xAth 
this  chapter  and  tlie  payment  of  the  annual  fee  therein  pro- 
vided for.  The  secretary  of  state  shall  make  a  report  month- 
ly to  the  auditor  of  state  of  the  annual  fees  collected  nuder 
this  chapter,  and  pay  them  into  the  state  treasury  to  the 
credit  of  the  general  revenue  fund.    (95  v.  126,  §  4,) 

Section  .   The  fees  required  to  be  paid  by  the 

third  and  sixth  sections  of  this  chapter,  shall  be  the  first  and 
best  lien  on  all  property  of  the  coqxiration,  whether  lvucIi 
property  is  employed  by  the  corporation,  in  the  prosecution 
of  its  business  or  is  in  the  hands  of  an  assignee,  trustee  or 
receiver  for  the  benefit  of  the  creditors  and  stockholdeis 
thereof.   (97  v.  381,  §  5.) 

Section  .   If  a  corporation  required  to  file  the 

report  and  pay  the  fee,  prescribed  in  the  third  and  sixth  sec- 
tions of  this  chapter,  fails  or  neglects  to  make  such  report 
or  pay  such  fee  within  the  period  prescribed  therein  re- 


Contents  of 
report. 


Fee  paid  by 
oortain  mmr 
panies. 


Fees  of  otlier 
companies. 


Certificate  Is- 
sued by  secre- 
tary of  state. 


Fees  sliall  be 
first  and  best 
lien. 


Failure  to 
make  report 
or  pay  fee. 


64 


.iliiiilty; 


'P4Nrfii;lMf#  of' 
61 


■tete  to'lnvp 
list  'Of  isnr- 

Jeet.  to'  tn. 


,ty  audi* 


Hearing  W 
— crctogy  'iif 
«Cate  ail 


spectively,  it  sliall  !)€■  subjccl^  to  a  penalty  of  fifty  per  ceiit 
o^  the  amount  of  the  fee  required  to  be  paid  by  it,  with  an 
additional  penalty  of  ten  dollars  per  day  for  each  day's  omis- 
sion after  the  time  liniited  in  this  chapter  for  filing  such  re- 
port and  'paying'  such  fee,  (97  v..  381,  §  5.) 

Section  .   Such  penalty  and  the  annual  fee  or 

fees  to  be  paid  by  the  provisions  of  such  sections^  as  pro- 
vided in  the  next  two  preceding  sections,  may  be  recovered 
by  an  action  in  the  name  of  the  state,  and  on  collection  paid 
into  the  treasury  to  the  credit  of  the  general  revenue  fund, 
the  attorney-general,  on  request  of  the  secretary  of  state, 
shall  institute  such  action  irt  the  court  of  common  pleas  of 
Franklin  county,  or  any  county  in  the  state  in  which  such 
corporation  has  an  office  or  place  of  business,  (97  v.  381, 
1  5-) 

Section  .  The  governor,  secretary  of  state  and 

attorney-general,  upon  good  cause  shown,  may  remit  the 
penalty,  or  part  thereof,  prescribed  in  the  second  preceding 
section,   (97  v.  381,  §  5.) 

EcnoN  ,   If  a  corporation  required  to  file  the 

report  and  pay  the  fee  prescribed  in  the  ninth  and  tenth  sec- 
tions of  this  clipir  fails  or  neglects  to  make  such  report  or' 
pay  such  fee  for  three  months  after  the  expiration  of  the 
time  limited  by  this  chapter,  and  such  default  is  wilful  and 
intentional,  the  attorney-general,  on  the  request  of  the  secre- 
tary of  state,  shall  bring  an  action  in  the  'Court  tsi  ^^omrnon 
pleas  of  Franklin  county,  or  any  county  in  this  state  la  Which 
stich  corporation  is  located,  to  forfeit  and  annul  the  cteter 
of  such  corporation.  If  the  court  is  satisfied  that  such  de- 
fault is  wilful  and  intentional  it  may  revoke  and  annul  such 
ctorter.  (97  v.  381,  §  5.) 

Section  .  The  secretary  of  state  shall  prepare 

and  keep  a  correct  list  of  all  corporations  subject  to  the  pro- 
visions of  this  chapter  and  engaged  in  business  within  this 
state.  For  the  purpose  of  obtaining  necessary  information, 
the  secretary  of  state,  or  other  person  deputed  by  him,  sliall 
la^e  access  to  the  records  of  the  office  of  the  county  audi- 
tors of  the  state,   (97  v,  382,  §  6.) 

Section  .  Any  county  auditor,  upon  request  of 

the  secretary  of  state,  shall  furnish  him  with  such  informa- 
tion as  is  shown  by  the  records  of  his  office  concerning  cor- 
porations located  within  his  county,  and  subject  to  the  pro- 
visions of  this  chapter.  The  secretar}^  of  state,  or  a  person 
deputed  by  him,  for  the  purpose  of  determining  the  amount 
of  fees  due  from  such  corporation,  may  investigate  and  de- 
termine the  facts  showing  the  proportion  of  tlie  authorized 
capital  stock  of  the  company  represented  by  its  property  and 
business  in  this  state,   (97  v,  382,  §  6.) 

Section  ,  Aiiy  corporation  may  be  heard  by  the 
secretary  of  state  upon  the  questioii  of  the  amount  of  fees 
due,  and  if  aggrieved  by  his  decision,  within  ten  days  there- 


65 

after,  may  appeal  to  the  auditor  of  state,  treasurer  of  state 
and  attorney-general,  whose  decision  in  the  matter  shall  be 
final.   (97  V.  382,  §  6,) 

Section  .  Electric  hght,  ps,  natural  gas,  water  ggjjjgj*^. 

works,  pipe  line,  street  railroad,  electric  interurban  railroad,  oep^ed. 
steam  railroad,  messenger,  union  depot,  express,  freight  line, 
sleeping  car,  telegraph,  telephone  and  other  public  service 
corporations  required  by  law  to  file  annual  reports  with  the 
auditor  of  state,  and  insurance,  fraternal  beneficial,  building 
and  loan,  bond  investment,  and  other  corporations  required 
by  law  to  file  annual  reports  with  the  superintendent  of  in- 
surance, shall  not  be  subject  to  the  provisions  of  the  preced- 
ing sections  of  this  chapter.   (97  v.  382,  §  7.) 

Section  .  A  corporation  shall  not  be  required  to  First  r^wrt 

file  its  first  annual  report  under  this  chapter  until  the  proper  2r^^& 
month  hereinbefore  provided  for  the  filing  of  such  report,  " 
next  following  the  expiration  of  six  months  from  the  date  of 
its  incorporation  or  admission  to  do  business  iI^^^^^^^^^^^^^to  state, 

(97  §  7  ) 


'6'^— O.  OH  T,  Ijh' 


Amessmg  Reai  Estate, 


Meuing  of  wwrd.  *'*««ictsor.*' 
'OtgsmMtlMi  <if  'boftnl  of  aMmraora. 
;mtird  of  ml  eitet*  ftsieisori  cltlei. 
Ihities  of  such  boftird. 
Wlien  assessont*  diitj  befflni. 


.    _  flC  county  Mittor. 
CMMbr  comiuiHloiieni 
iiis#e. 


to   liavo  :iiuips 


Bidder  to  glre  bond ;  payment,  etc. 

Tax  maps  of  subdiTisfons,  etc. 

Draugbtsman  and  assistants;  compenaa- 
tion,  bow  paid. 

OiitieS'  of  dlitrict  assessor. 

BeiMBriptlon  and  mlae  of  real  estate. 

llflMiaipes ;  copy  f urnisbed  owner. 

Aisisiors  to  bave  certain  pectlons  platted, 
etc.,  and  plat  recordedgtt^^^^^^^^^ 

Owner  of  land  to  prodti€i"''ii'''^iint3r  audi- 
tor anrm,  otc..  In  certain  cases. 

County  andftvNr  :nMy  refwlro  owner  to 
make  survfor,  etc, 

.Flat  to  be  gtcwicd.  etc. 


Tracts  to  be  Yalned  lepirately;  rales 
therefor. 

Deductions  by  assessor. 

Deduction  by  board  of  equalization. 

Lands  In  which  title  to  soil  and  mlnemle 
is  not  in  same  person. 

Examination  of  buildings. 

Assessors  may  appoint  assistants. 

Penalty  for  misconduct  of  assessor. 

Plats  presented  to  auditor  for  assessment. 

Aaaessors'  return  to  county  auditor: 
valuation  of  real  estate. 

Return  of  exempted  real  estate. 

Brrora  to  be  corrected ;  deductions. 

Bieetlon  of  new  or  destruction  of  old 
structures. 

Duty  of  aviditor  discovering  omission. 

Restoring  lands  omitted  from  dnpllcate 
and  assessing  taxes  tbereon. 

Assessing  omitted  realty  md  new  struc- 
tures. 

Assessing  linprovements  and  betterments. 
Collection  of  taxes  on  the  foregoing. 
Omission  of  structures,  etc.,  destroyed. 


''assessor** 


'dlltaiilzatioii 

of''  'lioegrd.  'Of 
u 


^    rd  of 
Mtete  as- 
la 


W A  'iKMIVd.' 


Sbction'  .   In  this  cliapter  'the  word 

or  the  words  "assessor  of  real  estate"  shall  include  the  board 
of  assessors  of  real  property  m  all  cities.  Unless  btherwise 
provided  hj  law,  all  the  dttties  prescribed  in  this  chapter  for 
'  or  an  "assessor  of  real  estate"  shall  be  in- 


an 


'"assessor*' 


cnniient  on  all  boards  of  assessors  of  real  estate  in  cities. 
(Codifying  Commission.) , 

Section  .   The  members  of  the  board  of  as- 

sessors of  real  property  in  each  city  shall  meet  at  the  cotmty 
auditor's  office  on  or  before  the  irst  Monday  in  January 
after  their  electiai  at  twelve  o'clock  noon  of  that  'day  and 
elect  one  of  their  number  as  president  and  another  as  sec- 
retary of  such  board.  (loo  v.       §  3.) 

Section  .    If  a  board  of  real  estate  assessors 

in  a  city  deems  it  necessary  to  enable  it,  within  the  time  here- 
in prescribed,  to  complete  the  proper  listinr  and  valuation 
of  the  real  property  within  such  ci^,  it  maj  employ  a  chief 
lierk  and  appoint  such  expert  assistants  as  it  may  deem  nec- 
essary, and  fix  their  compensation.  Such  compensation  shall 
he  paid  out  of  the  county  treasury  upon  the  order  of  the 
board  of  assessors  and  the  warrant  of  the  county  auditor. 
Such  incidental  expenses  as  the  board  deems  necessary,  shall 
be  paid  out  of  the  county  treasury  in  like  manner.  The  total 
cost  of  a  quadrennial  appraisem«it  in  a  city  shall  not  exceed 
the  sum  of  one-twentieth  of  one  per  cent,  of  the  total  tax 
duplicate  thereof,  for  the  year  in  which  such  quadrennial 
appraisement  is  made.   (100  v.       §7.)  , 

Section  .    Such  board  of  real  estate  assessors 

shall  cause  to  be  printed  in  pamphlet  form  a  list  showing 
all  the  real  estate  owners  in  each  ward,  together  with  the 

m 


67 


street  numbers,  feet  frontage  and  valuation  made  by  them 
of  each  parcel  of  real  estate,  and  cause  a  copy  thereof  to  be 
mailed  to  each  owner  of  real  estate  in  the  ward.  In  town- 
ships and  villages  the  auditor  shall  cause  to  be  printed  in 
l>aniphlet  formi  a  lisi  showing  all  the  real  estate  in  such 
township  or  villagCf  ti^ether  with  the  lot  number,  town- 
ship, range,  survey,  acneage  and  valuation  made  by  the  as- 
sessor, and  cause  a  copy  thereof  to  be  mailed  to  each  owner 
of  real  estate  in  their  respectivie  political  divisions.  The  ex- 
pense of  printing  and  circulating  the  pamphlets  above  pro- 
vided for  shall  1^  paid  out  of  the  ,county  treasury  upon  the 
order  of  the  board  of  assessors  and  the  warrant  of  the  coun- 
ty auditor.    (100  V.  §8.) 

Section  .   Assessors  of  real  estate  shall  begin  w^n  aa- 

tlic  valuation  of  the  real  property  in  his  district  on  or  before  begins, 
the  fifteenth  day  pf  January  after  his  ekction  and  shall  com- 
plete such  valuation  on  or  before  July  first  following.  (100 
V.  §5-) 

Section  .    The  county  commissioners  of  each  Salaries, 

county  shall  fix  the  salary  of  township  assessors  and  boards 
of  city  assessors  in  their  respective  counties.  Such  salary  shall 
not  be  less  than  three  dollars  and  fifty  cents  per  day  each, 
and  not  more  than  one  hundred  and  fifty  dollars  per  month 
for  each  person  for  the  time  necessarily  employed  in  the 
prformance  of  his  duties,  and  shall  be  payable  monthly  out 
of  the  county  treasury  upon  allowance  by  the  board  of  coun- 
ty commissioners,  on  the  warrant  of  the  county  auditor.  (100 
V.  §  6.) 

Section  .    The  auditor  of  each  county,  on  or  ^^^^1^^^^' 

before  the  tenth  day  of  Januar\%  1910,  and  every  fourth 
year  thereafter,  shall  make  and  deliver  to  the  assessor  of 
cadh  township  in  the  county,  and  to  the  board  of  assessors 
of  each  city  in  the  county,  an  abstract  from  the  books  in 
his  office,  containing  a  description  of  each  tract  and  lot  of 
real  prt^erty,  situate  within  such  township  or  city  as  the 
case  Ynay  be,  with  the  name  of  the  owner  thereof,  if  known, 
and  the  number  of  acres  or  quantity  of  land  contained  there- 
in, as  it  appears  on  his  books,  and  a  map  of  each  township 
and  village  within  each  township  and  of  each  city  within  the 
county,  with  such  plat  books  as  may  be  necessary  to  enable 
the  township  assessor  and  the  board  of  city  assessors  to  make 
a  correct  plat  of  each  section,  survey,  and  tract  in  their  re-  . 
spective  districts.    (100  v.  §4.) 

Section  .   If,  in  the  opinion  of  the  county  com-  county  com- 

missioners, it  is  necessary  to  the  proper  appraisal  of  the  real  J^^e^S^S* 
estate  of  such  county,  on  or  before  their  June  session,  one  made, 
thousand  nine  hundred  and  nineteen,  and  every  tenth  year 
thereafter,  they  may  advertise  for  four  consecutive  weeks 
in  one  or  more  newspapers  of  general  circulation  in  the 
county,  for  sealed  proposals  to  construct  the  necessary  maps 
and  plats  to  enable  the  assessors  in  the  county,  or  any  dis- 
trict thereof,  to  correctly  reappraise  all  real  estate.  The 
nttps  and  flats  shall  be  made  under  the  supeiTvision  of  the 


Btilier  t0  give 
bond  t  jMiy* 


tiii 


||B|i||MMBt 


'itMii  And 

■tstmi'tS!  ■mtmik^m 

EeiiB&tloiii.. 
ow  paid. 


county  auditor,  and  such  advertisement  shall  particularly 
so^fy  the  ex|fii|t  and  character  of  the  work  to  be  done. 
ESicIl  hid  shall  be  accompanied  by  a  good  and  sufficient  bond 
of  pot  less  than  one  thousand  dollars  conditioned  that  said 
bidicr  wil  not  fail  or  refuse  to  enter  into  contract  in  ac- 
cordance with  the  advertised  proposals,  in  case  his  bid  is 
accepted.  The  commissioners  shall  open  the  bids  on  the 
day  named  in  the  advertiseiment,  and,  within  three  dajm 
thereiftcr,  twiard  the  contract  to  the  lowest  and  best  bid- 
der, if,  in  their  opnion,  it  is  to  the  intcnat  of  the  county 
so  to  do^  or  they  may  reject  any  and  all  bids.   (R.  S.  Sec. 

Sectioii  .  If  the  contract  is  awarded,  the  bidder 

to  whom  it  is  awaYded,  shall  forthwith  give  a  good  and  suf- 
icient  bond,  with  two  or  niore  sureties,  in  an  amount  of 
not  less  than  two  thousand  dollars,  nor  more  than  ten  thou- 
sand dollars,  as  required  %  the  county  ccwnmissioncrs,  con- 
ditioned for  the  prompt,  faithful,  and  accurate  performance 
of  the  work  to  be  mm  On  c(Mnplietion  of  any  city,  village, 
tcufttsiiip,  or  district,  the  work  shdill  be  paid  for  out  of  the 
county  treasury,  on  the  wairrant  of  the  counbr  auditor,  after 
it  has  been  duly  accepted  and  approved  by  the  county  com- 
missioners. No  bill  shall  be  allowed  until  the  auditor  and 
commissioners  are  satisfied  that  the  labor  has  been  per- 
formed in  accordance  with  the  contract  on  file  with  the 
county  auditor.  In  counties  or  districts  having  no  map, 
the  commissioners  shai  furnish  it  under  tlie  provisions  of 
this  'Chapter.  (R.  S.  Sec.  '2789.) 

Section  .  The  board  of  county  commissioners 

mugT'  -ippoint  'the  county  surveyor,  who  shall  employ,  such 
niimbcr  of  assistants  as  are  necessary,  not  exceeding  four, 
to  provide  for  making,  correcting,  and  keeping  up  to  date 
a  complete  set  of  tax  maps  of  the  county.  Sudh  maps  shall 
show  all  original  lots  and  parcels  of  land,  and  all  divisions, 
subdivisions  and  allotments  tlieroof,  with  the  name  of  the 
owner  of  each  original  lot  or  parcel  and  of  each  division, 
subdivision  or  lot,  aH  new  divisions,  subdivisions  or  allot- 
ments made  in  the  county,  all  transfers  of  property  showing 
the  lot  or  parcel  of  land  transferred,  the  name  of  the  grantee, 
and.  'tie  'date  of  the  transfer,  so  that  such  maps  shall  furnish 
Ae  auditor,  few  entering  on  the  tax  duplicate  a  correct  and 
proper  description  of  each  lot  or  parcel  of  land  offered  for 
transfer.  Such  maps  shall  be  for  the  use  of  the  board  of 
equalization  and  the  auditor,  and  be  kept  in  the  office  of 
the  county  auditor.   (R,  S.  Sec  .2789a.) 

SECiioH  .   The  board  of  county  commissioners 

shall  fix  the  salaiy  of  the  draughtsman  at  not  to  exceed  two 
thousand  dollars  per  year.  They  shall  likewise  fix  the  num- 
ber of  assistants  not  to  exceed  four,  and  fix  the  salary  of 
such  assistants  at  not  to  exceed  fifteen  hundred  dollars  per 
year.  The  salaries  of  the  draughtsman  and  assistants  shall  ^ 
be  paid  out  of  the  county  treasury  in  the  manner  as  the  sal- 
ary of  other  countv  officers  are  paid.   (R.  S.  Sec.  2789^.) 


it 


Duties  of  dig-' 

Section  .   An  assessor,  from  the  maps  and  de-  *****  iiwiniiiir, 

scription  furnished  him  by  the  county  auditor  and  other 
sources  of  information,  shall  make  a  correct  and  pertinent 
description  of  each  tract  and  lot  of  real  property  in  his  dis- 
trict. When  he  deems  it  necessary  to  obtain  aji  accurate 
description  of  any  separate  tract  or  lot  in  his  district:,  I*  may 
require  the  owner  or  occupier  thereof  to  furnish  it,  irifll  aiiy 
title  papers  he  has  in  his  possession.  If  such  owner  or  oc- 
cupier, upon  demand,  neglects  or  refuses  to  so  furnish  a 
satisfactory  description  of  such  parcel  of  real  property,  the 
assessor  may  employ  a  competent  surveyor  to  make!  a  de- 
scription of  the  boundaries  and  location  thereof,  and  a  state- 
ment of  the  quantity  of  land  therein,  and  the  expense  of  such 
survey  shall  be  returned  by  such  assessor  to  the  auditor  of 
the  county,  who  shall  add  it  to  the  tax  assessed  upon  such 
tieal  property,  and  it  shall  be  collected  by  the  treasurer  of 
the  county  with  such  taxj  and  when  collected,  shall  be  paid, 
on  demand,  to  the  person  to  whom  it  is  due.    (R.  S.  Sec. 

Section  .  The  assessor,  in  all  cases,  from  actual  Description 
view,  and  from  the  best  sources  of  information  within  his  "Jj  ^SSSSmf 
readi,  shall  determine,  as  near  as  practicable,  the  true  value 
of  each  separate  tract  and  lot  of  real  property  in  his  district, 
according  to  the  rules  pres<;ribed  by  this  chapter  for  valuing 
real  property.  He  shall  note  in  his  plat  book,  separately,  the 
value  of  all  dwelling  houses,  mills,  and  other  buildings,  which 
exceed  one  hundrwi  dollars  in  value,  on  any  tract  or  plat 
of  land  not  incorporated,  or  on  any  land  or  lot  of  land  in- 
cluded in  a  municipal  corporation,  which  shall  be  earned 
out  as  a  part  of  the  value  of  such  tract  He  shall  also  enter 
therein  the  number  of  acres  of  arable  or  plow  land,  meadow 
and  pasture  land,  and  wood  and  uncultivated  land,  in  each 
tract,  as  near  as  possible.   (R.  S.  Sec.  2790.) 

Section  .  The  assessor  shall  ascertain  from  the  Mortga^roi: 

own^  or  agent,  the  amount  of  the  mortgage  indebtedness 
Upon  each  tract  and  lot  in  his  djstrict,  and  report  the  aggre- 
gate amount  to  the  county  auditor.  Before  he  makes  his 
returns  to  the  county  auditor,  he  shall  deliver  to  the  owner 
or  s^ent  of  any  tract  or  lot  in  his  district,  by  mail  or  other- 
wise, if  known,  and  a  resident  of  the  district,  a  true  and 
certUied  copy  of  the  valuation  of  each  tract  or  lot,  also  of  any 
building  or  buildings  thereon,  so  valued  by  him.  The  blanks 
necessary  for  the  purposes  of  this  and  the  next  two  preced- 
itifr  sections  shall  be  furnished  by  the  county  auditor,  and 
paid  for  by  the  county  commissioners  out  of  the  county 
treasury.   (R.  S.  Sec.  2790.) 

Section  .    When  an  original  survey,  section,  Ammmtm,  to 

tract,  or  lot  has  become  divided  into  such  small  parcels  or  ^^onT***^ 
fractions,  as  to  render  the  description  of  the  several  parts  piatted^^etc., 
thereof  imlefniite  and  doubtful  the  assessors  of  real  proi^erty 
in  their  several  districts,  when  appraising:  any  such  survey 
and  secticm,  tract,  or  lot,  or  part  thereof,  so  divided,  shall 


Owner  M  iam 
tB  orodiim 
'III'  fldiinty' 
iCHitor  sur- 


mmt  to  be  m» 


TO" 

 ^  ,  tlic  said  sectioo,  or,  sudi  parts  thereof  aS'  may  be  n^ec^ 

cssary,  to  be  accurately  platted  and  laid  out  into  such  sub- 
divisions as  the  different  titles  to  the  land  therein  may  ne- 
fuire,  and  number  the  said  fractions  or  subdivisions  as  frac- 
tions or  subdivisions  of  iaid  section,  tract,  or  lot  or  part 
titcwf,  or  such  parts  thereof  as  may  be  subdivided,  and  de- 
liver the  plat  so  numbered  to  the  recorder  of  the  county, 
who  shall  acairately  record  it.  From  and  after  such  record 
has  been  made,  the  numbers  so  given  to  said  subdivisions 
or  fractions  shall  be  a  sufficient  description  of  the  land  so 
platted,  numbered,  and  recorded,  for  all  purposes  of  taication 
and  conveyancii|g.   (R.  S.  Sec.  2791.) 

Section  .   When  the  assessor  has  neglected  to 

plat  and  number  such  divisions,  or  the  survey,  section,  tract, 
lot,  or  part  thereof,  is  subdivided  after  the  assessment  and 
appraisal  thereof,  and  in  the  opinion  of  the  auditor  of  the 
county  it  is  required  to  be  platted  and  numbered  for  the  pur- 
pose of  a  pertinent  description  thereof  upon  his  duplicate, 
the  auditor  may  require  the  owner  or  owners,  occupier  or 
occupiers,  of  such  section,  tract,  lot,  or  part  thereof,  to  pro- 
duce to  him  at  his  office  the  title  papers  and  surveys  of  the 
several  subdivisions  thereof,  as  well  as  of  the  survey,  sec- 
tion, tract,  lot,  or  part  thereof,  subdivided,  on  a  day  cer- 
tain, not  longer  than  thirty,  nor  less  than  ten  days  from  the 
date  of  such  notice.   (R.  S.  Sec.  2791.) 

Section  .  If  the  owner  or  owners,  occupier  or  oc- 
cufMcrs,  of  a  survey,  section,  tract,  lot,  or  part  thereof,  so  sub- 
divided, fails  to  appear  when  so  required,  and  produce  the 
title  pjificrs,  or,  so  producing  them,  the  auditor,  without  a 
survey,  cannot  plat  and  number  said  subdivisions,  he  may 
require  such  owner  or  owners,  occupier  or  occupiers,  to 
cause  such  subdivisions  to  be  surveyed,  platted  and  num- 
berci  within  twenty  days,  and  said  survey  and  plat  deliv- 
ered to  the  recorder  of  said  county  for  record.  If  such  sur- 
yiey  and  plat  is  not  made  and  delivered  to  the  recorder  with- 
in the  time  required,  or  the  owner  or  owners,  occiijMer  or 
occupiers,  or  any  of  them,  have  not  appeared  when  so  re- 
quired, the  auditor  may  cause  the  subdivision  or  suWtlrisioiis 
of  such  survey,  section,  tract,  lot,  or  part  thereof,  to  be  sur- 
veyed, platted,  and  numbered  by  the  county  surveyli''^^^^^^ 
recorded  by  the  county  nscorder.  The  expense  of  the  sur- 
vey and  record  so  made  by  the  order  of  the  county  auditor 
shall  'bc'  reported  to  Um  by  the  ..surveyor  and  recorder,  and 
by  said  auditor  added  to  the  tax  on  such  subdivisions  in 
proportion  to  the  quantity  of  land  in  each,  which  shall  be 
collected  m  the  other  taxes  against  them,  and  when  col- 
lected, :paid  over  to  the  parties  entitled  thereto'^  the  war- 
rant of  the  auditor*  (R.  S.  Sec.  2791.) 

Section  .   When  the  title  papers  are  produced 

to  the  auditor,  he  may  plat,  allot,  and  number  said  subdi- 
visions, if  practicable.  The  plat  so  made  by  the  auditor 
shall  be  recorded  upon  the  records  of  deeds  of  the  county. 
After  it  has  boen  so  platted  and  numbered  'by  the  auditor. 


9 


or  by  the  surveyor,  it  shall  be  sufficient  for  all  purposes  of 
taxation  to  enter  such  subdivisions  upon  the  duplicate  by 
the  numbers  thereof,  as  provided  by  law  for  separate  par- 
cels of  land,  which  shall  be  a  pertinent  and  sufficient  descrip- 
tion thereof,   (R.  S.  Sec.  2791.) 

Section  .  Each  separate  parcel  of  real  property 

shall  be  valued  at  its  true  value  in  money,  excluding  the 
value  of  the  crops  growing  thereon.  The  price  for  which 
such  real  property  would  sell  at  auction,  or  at  forced  sale, 
shall  not  be  taken  as  the  criterion  of  the  true  value,  and 
where  the  fee  of  the  soil  of  a  tract,  parcel  or  lot  of  land,  is  in 
any  person  natumi  or  artificial,  and  the  rirfit  to  minerals 
therein  in  another,  it  shall  be  valued  and  listed  agreeably 
to  such  ownership  in  separate  entries,  specifying  the  interests 
listed,  and  be  taxed  to  the  parties  owning  different  interests, 
nespectively.    (R.  S.  Sec.  2792.) 

Section  .   The  assessor  shall  deduct  from  the 

value  of  such  tracts  of  land,  as  provided  in  the  next  pre- 
ceding section,  lying  outside  of  municipal  corporations,  the 
amo^jnt  of  land  occupied  and  used  by  a  canal  or  used  as  a 
public  higlfway,  at  tlie  time  of  such  assessment,  and  if  he 
fails  to  do  so,  the  county  auditor  may  make  such  deduc- 
tions.  (R.  S.  Sec.  2792.) 

Section  .  The  annual  board  of  equalization  may 
reduce  the  mineral  value  assessed  against  lands  containing 
ftr  producing  petroleum,  oil,  natural  gas,  coal,  ore,  limestone, 
fire-clay,  or  other  minerals  in  proportion  as  the  product  of 
sudi  mincrd  has  diminished,  if  such  mineral  product  HMs 
considered  as  a  part  of  the  value  of  said  real  estate  in  its 
previous  appraisement  for  taxation.  Annual  assessors  of 
boards  of  equalization  may  assess  such  mineral  values  as 
developments  of  its  product  or  existence  are  made.  (R.  S. 
Sec.  2792-) 

Section  .   Where  the  fee  of  both  the  soil  and 

the  minerals,  except  crude  petroleum  and  other  like  sub- 
stances, or  part  of  either,  of  a  lot  or  parcel  of  land  was 
owned  by  the  same  person,  natural  or  artificial,  when  the 
last  decennial  appraisement  was  made,  but  the  title  to  the 
fee  of  the  soil  is  now  in  one  or  more  persons,  natural  or 
artificial,  and  the  title  to  such  minerals,  or  any  of  them,  is 
now  in  another  person  natural  or  artificial,  the  county  board 
of  equalization,  at  its  annual  meeting  each  and  every  year, 
other  than  the  year  on  which  the  dec^iifel  appraisement  is 
made,  and  where  such  division  has  not  then  already  been 
made,  shall  equitably  divide,  and  apportion  the  valuation 
of  such  tract  or  parcel  of  ttid,  made  at  the  next  preceding 
decennial  appraisement,  between  the  owner  or  owners  of  the 
fee  of  the  soil,  and  the  owner  or  owners  of  such  minerals 
so  held  separate  from  the  fee  in  the  soil,  accordmg  to  the 
relative  value  of  the  interests  so  held  by  such  owners  of 
the  fee  of  the  soil  and  such  minerais  respectively.  Such 
division  or  apportionment  shall  remain  in'fw*  until  the 
next  decennial  appraisement.   (R  S.  Sec.  2792a.) 


Tracts  lo  b© 
valued  sep- 
arately; ruIfiB 
therefor. 


Deductions  by 
aiBsessor. 


Deduction  hy, 
board  of 
equalizatton. 


Lands  In 
wliich  tiUo  to 
soil  aad  min- 
erals is  not 
in  same  pW'  • 
son. 


72' 


Ihiamlliittlii— 


■wr  anpolnt 

MMMUitA. 


pianalty  for 
misconduct  of 


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turn,  to  fMMiatjp 
tton  ^tml 

^wnPiF  wmp^  l^n^P^i 


Section  .   For  the  puipose  of  cnabliiig  the  as- 

sessor to  dejemime  the  value  of  huildings  and  other  improve- 
mcets,  he  shall  enter,  with  the  coesent  of  the  owner  or  oc- 
cupant thereof,  and  ftilly  examine  all  buildings  and  struc- 
tures of  ewry  kind,  which  are  by  this  title  either  liable  to 
'Or  exempt  from,  ■taxation.   (R,  S.  Sec.  2793.) 

Skction  .  An  assessor  who  deems  it  necessary, 

to  enable  jnm  to  complete,  within  the  time  prescribed,  the 
listing  and  valuation  of  the  property,  moneys,  and  credits 
of  his  district,  township,  or  ward,  with  the  approbation  of 
the  county  auditor,  may  appoint  a  qualified  citizen  of  his 
county  or  township  as  an  assistant,  and  assign  to  him  such 
portion  of  his  district,  township,  or  ward,  as  he  thinks 
prc^r.  An  assistant  so  appointed,  within  the  division  of 
such  district,  township,  or  ward  assigned  him.  under  the  di- 
rection of  the  assessor,  after  giving  bond  and  taking  an 
oath  as  prescribed  by  law,  shall  perform  all  the  duties  en- 
joined, upon,  vested  in,  or  imposed  upon  assessor  by  the 
.provisions  of  law.  (1.  S.  Sec.  2794.) 

Section  .  An  assessor  or  his  assistant  who  re- 

fuse or  knowingly  neglects  to  perform  any  duty  enjoined 
on  him  by  law,  or  consents  to  or  connives  at  any  evasion  of 
the  provisions  of  this  chapter,  whereby  property  required 
to  ie  assessed  is  unlawfully  exempted,  or  the  valuation  there- 
Of^eotered  at  less  than  its  true  value,  for  each  such  neglect 
refusal,  consent,  or  connivance,  sliall  forfeit  and  pav  to  thz 
state  not  less  than  two  hundred  dollars  nor  more  than  one 
thousand  dollars,  to  be  recovered  by  action.    (R.  S.  Sec. 

Section  .   When  any  person  lays  out  a  village 

or  aty,  or  any  addition  thereto,  before  the  plat  thereof  is 
recorded,  he  shall  present  it  to  the  county  auditor,'  who  shall 
cause  the  assessor  of  the  proper  locality  to  assess  and  re- 
turn the  true  valuation  of  each  lot  or  parcel  of  land  de- 
scribed m  such  plat  in  like  manner  as  new  stnictures  are 
valued.  Thereupon  such  lots  or  parcels  shall  hs  entered  on 
the  tax  list  in  lieu  of  the  land  included  thereia  In  making 
fflich  'vahiation,  regard  .shall  be  had  to  the  next  :preceding 
decennial  valuation  of  real  estate,  so  that  the  said  lots  shall, 
as  near  as  :pr«ctioMe,  'be  equalized  with  adjacent  lands  and 
lots  accordmg  to  such,  decennial  valuation,.    (R.  S.  Sec. 

■  Section  .  :Each  asses.sor,  on  or  before  the  firet 
Monday  Of  July,  one  thousand  nme  hundned  and  ten,  and 
every  ten  years  thereafter,  shall  make  and  deliver  to  the 
auditor  of  the  county  a  returti,  in  tabular  form,  contained 
in  a  book  to  be  furnished  him  by  such  auditor,  of  the  amount, 
description  and  value  of  the  real  property  subject  to  be  listed 
for  taxation  in  his  district.  Such  return  shall  contain :  first, 
the  names  of  the  several  persons,  companies,  or  corporations, 
in  whose  names  the  several  tracts  of  real  property  other  than 
city  or  villajgre  property  in  each  township  within  his  district 
have  been  listed,  .and  in  appropriate,  columns,  'Opposite  each 


73" 


name,  the  description  of  each  tract,  designating  the  number 
of  acres,  the  number  of  section,  and  the  part  thereof,  and  of 
the  township  or  survey,  listed  in  such  name,  and  the  value 
of  each  separate  tract,  as  determined  by  the  assessor;  second, 
the  names  of  the  several  persons,  companies  or  corporations 
ill  whose  names  the  several  lots  of  real  property  in  each  city 
or  village  in  his  district  have  been  listed,  and  in  the  appro- 
priate columns,  opposite  each  name,  the  description  of  each 
lot  and  the  value  thereof,  as  determined  by  the  assessor; 
and  such  description  shall  designate  the  city  or  village,  the 
number  of  lot,  and  the  part  thereof ;  and  if  a  part  of  a  lot 
listed,  it  shall  state  the  number  of  feet  along  the  principal 
street  on  which  it  abuts.  If  the  name  of  the  owner  of  any 
tract  of  land  or  lot  is  unknown,  the  word  ^'unknown"  shall 
be  entered  in  the  column  of  names  opposite  said  tract  or 
lot.  If  such  land  is  situated  in  the  Virginia  military  dis- 
trict, or  not  embraced  in  any  land  district,  it  shall  set  forth 
the  original  survey  or  surveys,  part  or  parts  thereof,  con- 
tained in  each  tract  so  listed.  (R.  S.  Sec*  2798.) 
.     Section  .   An  assessor,  at  the  time  of  making 

the  assessment  of  real  property  subject  to  taxation,  shall 
enter  in  a  separate  list  pertinent  descriptions  of  all  burying 
grounds,  public  school  houses,  and  houses  used  exclusively 
for  public  worship,  and  institutions  of  purely  public  chanty, 
and  public  buildings  and  property  used  exclusively  for  any 
public  purpose,  with  the  lot  or  tract  of  land  on  which  such 
house,  institution  or  public  building  is  situated,  and  which 
are  exempt  from  taxation.  He  shall  value,  such  houses, 
buildings,  propertv,  and  lots  and  tracts  of  land  at  their  true 
value  in  mcwiey,  in  like  manner  as  he  is  required  to  value 
other  real  property,  designating  in  each  case  the  township, 
city  or  village,  and  number  of  the  school  district,  or  the  name 
or  designatioii  of  the  school,  religious  society,  or  institution 
to  which  each  hoise,  lot  or  tract  belong.  If  such  property 
is  held  and  used  for  other  public  purposes,  he  shall  state  by 
whom  or'how  it  is  held.   (R.  S.  Sec.  2799.) 

Section  .  A  county  auditor,  from  time  to  timie, 

shall  correct  any  errors  which  he  may  discover  in  the  name 
of  the  owner,  in  the  valuation,  description,  or  quantity  of 
anv  tract  or  lot  contained  in  the  list  of  real  property  in  his 
county ;  but  he  shall  not  make  any  deductions  from  the  val- 
uation of  any  tract  or  lot  of  real  property,  except  such  as 
have  been  ordered,  either  by  the  state  board  or  by  the  county 
board  of  equalization,  or  upon  the  written  order  of  the 
auditor  of  state.  Such  written  order  shall  only  be  made 
upon  a  statement  of  facts  submitted  to  the  auditor  of  state 
in  writing.   (R.  S.  Sec.  2800.) 

SfcCTlON  .    A  county  auditor  shall  correct  the 

valuation  of  any  parcel  of  real  property  on  which  any  new 
structure  of  over  one  hundred  dollars  in  value  has  been 
erected,  or  on  which  any  structure  of  like  value  has  been  de- 
•  stroyed,  agreebly  to  the  return  thereof  made  in  accordance 
with  the  provisions  of  this  title  by  the  assessor.  (R.  S.  Sec. 
2801.) 


Return  of  ex- 
empted tobX 

QStftt0^ 


corrected:  de- 
ductions. 


Erection  of 
new  or  de- 

snruction  of 
)ld  structwes. 


91: 


Bttty  nt. 
atiilltor  tfJs- 


Itestoiliiii'' 
tmm  duplicate 
mam  th«r«oii. 


Assessing 

omlttecl.  realty 
'Una  now 
■tiiiel:iiinit. 


Asmffisingr  im- 
prDveinents 
and  liett*r- 
nttitlli* 


.  Section  On  careful  cxaimnatioo  of  the  re- 

 »i  an,,  assessbr,  if  the  county  ,aud,itor  discovers  that  any 

,/trict  of  land  or  any  lot  or  i>a.rt  of  either,  has  'been  omitted, 
he  shall  add  tt  to  the  list  of  real  property,  with  the  name  of 
the  owner,  and  forthwith  notify  the  proper  assessor  of  such 
omission.  Such  a,ssessor  shall  forthwitli '  ascertain  and  re- 
turn the  yalue  of  such  tract  or  lot,  or  part  thereof  and  in 
case  of  his  inaWlity  or  neglect,  the  auditor  may  ascertain 
^;  V    l!  T®*^^       place  It  opposite  such  property.  (R. 

Section  .   When  a  county  auditor  discovers  or 

has  his  attention  called  to  the  fact,  that  an  assessor  in  any 
previous  year  had  omitted  to  return,  or,  in  any  year  omits 
to  return  lands,  town  lots,  or  iinprovement^  structures,  or 
ftxtiires  thereon  subject  to  taxation,  situated  within  the 
county;  or  if  such  property  has  escaped  taxation  %  reason 
of  an  error  of  the  auditor,  he  shall  ascertain  the  value  there- 
of for  taxation,  as  near  as  may  be,  and  enter  said  lands, 
town  lots,  or  improvements  upon  the  duplicate  of  the  coun- 
ty, then  in  the  hands  of  the  county  treasurer,  and  add  to  the 
taxes  of  the  current  year  the  simple  taxes  of  each  and  every 
preceding:  jmtt  in  'which  the  property  has  escaped  taxation 
as  far  ba^k  as  the  next  preceding  decennial  apprai,sement 
and  eqoaltotro   of  real  estate  in  his  coimty,  unless  in  the 
meantime  the  property  has  changed  ownership,  in  which 
case  only  the  taxes  chargeable  since  the  last  change  of  own- 
ership shall  be  added;  or  the  owner  thereof,  if  he  desires 
may  pay  the  amount  of  sucJi  taxes  into  the  county  treas- 
nry,  op  the  order  of  the  auditor.    (R.  S.  Sec.  2803.) 

Section  ,   At  the  time  of  making  the  lists  of 

personal  property,  the  assessor  of  persomil  property  shall 
make^  a  list  of  real  property  which  has  become  subject  to 
taxation,  but  is  not  on  the  tax  list,  and  affix  a  value  thereto 
in  conformity  to  the  rules  prescribed  for  assessors  in  assess- 
ing real  estate.  He  shall  also  make  and  return  a  list  of  all 
new  buildings  or  other  structures  over  one  hundred  dollars 
in  value,  if  such  value  has  not  been  previously  added  to  or 
included  in  the  valuation  of  the  land  on  which  they  have 
Mm.  erected.  He  shall  specify  the  tract  or  land  on  which 
the  stnicuire  stands,  the  kind  of  structure  and  the  value 
which,  in  his  opinion,  has  been  added  to  the  tract  or  lot  bv 
the  erection  of  the  structure.  ( R,  S.  Sec.  2753.) 

Section  .   Such  assessor,  if  he  ascertains  that, 

at  tjie  last  decennial  period  or  annual  return,  a  mistake  was 
made  in  the  value  of  an  improvement  or  betterment  of  real 
proper^,  or  that  the  true  value  thereof  was  omitted  shall 
return  the  correct  value,  having  first  given  notice  to  the 
owner  or  ag«nt  thereof  ,  of  his  intention  so  to  do.  Such 
addition  shall  be  a  proper  subject  for  the  detennination  of 
the  next  annual  board  of  equalization  upon  the  petition  of 
the  owner  or  .a^nt,  of  the  ,property  when  filed,  for  that  pur- 
pose,,  (,R,.  S.,  Sec.  3753.)  ^ 


7i 


Section  .   Additions  made  by  such  assessor  in 

conformity  to  the  provisions  of  the  next  two  preceding  sec- 
tions shall  be  listed  upon  the  grand  duplicate  of  the  county 
and  placed  in  the  hands  of  the  county  treasurer  for  collec- 
tion, subject  to  such  modification,  if  any,  as  may  be  made 
•by  the  next  annual  board  of  equalization.   (R.  S.  Sec.  2753.) 

Section  .    In  case  of  the  destruction  by  fire, 

flood,  cyclone,  storm  or  otherwise,  of  a  new  structure,  or 
of  orchards,  timber,  ornamental  trees  or  groves,  over  one 
hundred  dollars  in  ifalne,  the  value  of  which  had  been  ni- 
cluded  in  a  former  valuation  of  the  tract  on  which  they 
stood,  such  assessor  shall  determine,  as  near  as  practicable, 
how  much  less  valuable  such  tract  or  lot  is  in  consequence 
of  such  destruction  and  make  return  tiiercof.  ^  If  the  as- 
sessor fails  or  neglects  so  to  do,  the  county  or  city  board  of 
equalization  shall  perform  such  duty  and  the  auditor  shall 
deduct  the  losses  from  the  value  of  such  property  as  it 
stands  on  the  tax  list.    (R.  S.  Sec.  2753.) 


Collection  of 
taxes  on  tlitf 
Coiiegoliis- 


Oinlssion  ot 
structure*, 
etc.,  de- 
stroyed. 


Baards  of  Equaikmim  and  Remem, 


l|lttiitciiii.iii]  'ftppnlaeni'eiit  of  rail  tttiito.. 
Ammmat  €mmiw  Bomrd, 

Eual  cmmt9  hmx^  of  CfiifttiMlliMi. 
lengers  and  clerks  M  tairi. 
trs  and  duties  of  homA 

K Baity  for  failure  to  appcftr. 
%j  of  assessor, 
captions 

Contents^  of  notice  to  perwm^  interested,  in 

vstuatloD  of  real  mUU. 
Service  of  notice. 
.Duties  of  auditor. 

.CMIiietioiis. 

B^mmniml  Cmimt§  Hisnl. 
DeeeiiiiW  countj  bosM  of  'equalisation. 
'MffiI»fcy?nditor 

€Mniiwnsation'of 'tteniiliers  of  boa^rda.. 
^n^emtm;  rales  to  .goTtrn. 
Wmua  of  revision. 

Complaints  ssainst  mliatloB. 
Board  to  Ittvesiitfite,  etc. 

itnmiisl  Bitt$€  Jtosffiif  fmr  .Smm§, 

'^"SSjs'""****  ifliwillwtlott  tor 

AmiiwI  laectlms. 


Bowers  of'  board, 
lilmltatioits. 

State  auditor  to  report  to  tiolnty  auditors. 

Ammi  8tmt€  Bmrd  for  ISiHlnwds  m4 
Sltotrio  MmOm 

Board  of  eqnAllsatloii  of  property  of 
railroad  coMpanies. 

Moetinsr  and  .duty  as  to  itOlmads.. " 
Same  as  to  eleetrle  laBvoadS. 
Povers  of  l>oa.rd. 

Beemnial  State  Board. 

€ountf  auditor  to  nalce  abstract  of  real 
property. 

Decennial  statt  board  of  equalisation. 
Board  to  meet  at  Columbus ;  wlien. 

Oath  ;  duties  of  board. 
Compensation  of  members. 
OmuilzatieR  board. 
Auditor  of  stats  to  tvsnsnlt  equallaatlom 
statement 

Hoord  of  Review  for  MmtcipalUica. 

Board  of  review  for  municipal  corpora- 
tions. 

Term,  vacancies,  remotlia. 
Besslong  of  board. 

Compensation  of  members  and  meetings. 
Clerks  and  other  employes. 
Socretary  of  board,  da  ties,  ete. 
Powers  and  duties;  aboilslinieiit  of  cer- 
tain iMMirds. 


Quadrennial 
appraise* 

ments  .oC'  'fiHll 
estate. 


Skction  .  AH  powers  and  duties  conferred  by 

law  upon  county  aiiditors,  the  state  auditor,  county  boards 
of  ojtializatiou,  boards  of  revision,  boards  of  review  of 
municipalities,  and  state  boards  of  equalization,  relating  to 
decennial  and  other  equalizations  of  real  property,  arc  here- 
by, made  applicable  and  extended  to  the  equalization  of 
quadrennial  appraisements  of  real  estate.  ( loo  v.       §  lo*) 


AuumI  Cmmiy  Bomd, 


Aimnal  oonnty 
'iMianl  of 

oiiiia]laa:tlon. 


Messengers 

■I JjJs|^BlBI'"  'Of 


;dllte  'Of 


Section  .  The  county  commissioners  and  coun- 

ty auditor  shall  constitute  a  board  for  the  annual  equaliza- 
tion of  the  real  and  personal  property,  moneys  and  credits  in 
each  county.  The  board  shall  meet  for  that  purpose  at  the 
auditor's  office,  in  each  county,  on  the  Wednesday  after  the 
third  Monday  in  May,  aanually.  (R.  S.  Sec.  2804.) 

Section  .  The  auditor  shall  appoint  such  mes- 

seng^ers  and  clerks  as  the  board  deem  necessarv,  who  shall 
receive  not  to  exceed  three  dollars  per  day  for  their  services 
for  the  time  actually  employed,  which  shall  be  paid  out  of 
the  county  treasury.   (R.  S.  Sec.  2804.) 

Section  .  The  board  shall  hear  complaints,  and 
equalize  the  valuation  of  all  real  and  personal  property, 
moneys  and  credits  within  the  county,  and  be  governed  by 

C7i) 


77 


Further  du- 
ties Of  the 
board. 


the  rules  prescribed  for  the  government  of  decennial  county 
boards  for  the  equalization  of  real  property,  but  it  shall  not 
reduce  the  value  of  the  real  property  of  the  county  below 
the  aggregate  value  thereof  as  fixed  by  the  state  board  of 
equalization,  nor  below  its  aggregate  value  on  the  duplicate 
of  the  preceding  year,  to  which  shall  be  added  the  value  of 
all  new  entries  and  new  structures  over  the  value  of  those 
destroyed,  as  returned  by  the  several  township  assessors  for 
the  current  year.   (R.  S.  Sec.  2804.) 

Section  .    Except  as  to  new  structures,  and  ^^^^^^^"^ 

structures  destroyed,  and  lands  and  lots  brought  onto  the  notica, 
tax  list  since  the  preceding  deccinnial  state  board  of  equaliza- 
tion, the  board  shall  not  increase  or  reduce  the  valuatio  1  of 
any  real  estate,  except  upon  reasonable  notice  to  all  pei  sons 
directly  interested,  and  an  opportunity  for  a  full  hearing  of 
the  question  involved   (R.  S.  Sec.  2804.) 

Section  .  The  president  or  presiding  officer  pro 
tetn  of  the  board  may  administer  oaths.  The  board  may  call 
persons  before  it  and  examine  them  under  oath  as  to  their 
own  or  others*  property,  moneys,  credits  and  investments  to 
be  pla^dpn  the>duplicate  for  taxation,  or  the  value  thereof, 
and  o4Hm  property,  mone3rs,  credits,  or  investments  to 
be  placed  on  Ae  duplicate  which  have  not  been  listed  for 
taxation,  and  fix  the  value  thereof  according  to  law  and  in- 
crease the  valuation  of  such  property,  moneys,  credits  and 
investments,  as,  in  its  judgment,  have  been  listed  at  less  than 
their  true  value  in  money,  and  reduce  the  value  of  such  as 
have  been  appraised  above  their  true  value  in  money.  ( R.  S. 
Sec*  2804*'^ 

Section  .  If  a  person  notified  to  appear  before 

the  board  refuses  or  neglects  to  appear  at  the  time  required, 
or  appearing,  refuses  to  be  s^orn,  or  answer  any  question 
put  to  him  by  the  board,  or  by  its  order,  the  presiding  officer 
shall  make  complaint  thereof,  in  writing  to  the  probate  judge 
of  the  county,  who  shall  proceed  against  such  person  in  like 
manner  as  is  provided  for  in  the  last  subdivision  of  chapter 
three  of  this  title.  (R.  S.  Sfcc.  2804.  ) 

Section  .  The  board  shall  call  each  assessor  be- 

fore it  at  least  one  day  in  each  year,  to  aid  it  in  its  duties, 
and  to  furnish  information  relative  to  the  lists  returned  by 
him.  An  assessor  shall  appear  before  the  board  at  least  one 
day  in  each  year,  when  so  called  and  furnish  such  informa- 
tion as  he  can  pertinent  to  the  matters  coming  before  it.  (R. 
S.  Sec.  2804.) 

Section  .  The  board  shall  not  equalize  the  real 

and  personal  property,  money  and  credits  in  cities.    (R.  S. 
Sec.  2804.) 

Section  .   The  notice  provided  for  in  the  fifth 

section  of  this  chapter  shall  describe  the  real  estate  whose  tax 
value  is  to  be  acted  upon  by  the  description  thereof  in  the 
tlx  duplicate  of  the  current  year,  and  stote  the  name  in 


Penalty  for 
failure  ap* 
pear. 


Puty  of  as- 
seosor* 


ESxneiPtifmi* 


Contents  of 
notice  to  per- 
sons inter- 
ested in  valua- 
tion of  real 
estate. 


7S 


which  it  is  taxed  and  that  the  tax  value  thereof  will  he  acted 
iiix>ii  by  the  'board  on,  the  tenth  day  after  said  notice  has 
been  sewed  as  provided  in  this  chapter.  (R,  S.  Sec.  ,28043.) 

^  Section  .  Such  notice  sliall  b«  served  by  deliv-  .itonriw  wf 

ering'  a  wpy  thereof  to  the  person  or  persons  interested  in 
such  real  estate,  or  by  leaving:  a  copy  at  the  usual  place  of 
residence  or  business  of  such  per,son  or  .persons*.  If  no  such 
place  of  residence  or  of  business:  is  found  in  thci:  •county,  tlien 
such  copy  shall  'be  delivered'  to  the  agent  in  charge'  of  the 
real  estate  and  collecting  the  rents  thereol  If  no  such  agent 
is  found  in  the  county,  such  notice  shall  be  served  by  adver- 
tisement thereof  inserted  once  in  a  newspaper  of  ' general 
circulation  in  the  county  in  which  the  real  estate  is  situated. 
Notices  to  the  respective  persons  interested  in  different  pieces 
of  real  estitr  may  be  united  in  one  advertisement  under  the 
«mc  general  heading.  Notice  served  in  accordance  with 
any  of  the  above  provisions  shall  be  sufficient  (R.  S.  Sec. 
,a8o4k) 

Sectiok  .   The  county  auditor  shall  lay  before  Duties  of 

the  board  and  also  before  all  city  boards  of  equalization,  if  «<iitor. 
there  be  any  in  the  county,  the  returns  of  the  assessors  for 
the  current  year,  and  such  r etunis  as  are  required  to  'be  made 
to  the  county  auditor  as  is  provided  in  the  first  section  of  ■ 
chapter  four  of  this  title,  and  also'  the  valuation  of  the  real 
estate  as  entered  on  the  duplicate  of  the  preceding  year,  or 

as  fixed  by  the  state  hoard  of  equalijatton,  with,  such  maps, 

returns,  lists,  abstracts  and  other  papers  that  may  'be  in  the 
auditor  s  office  pertinent  to^  their  duties.  Each  'board  shall 
keep  a  regular  journal  of  its  proceedings,  which  shall  be  de- 
posited with  the  auditor.  (.R.  S.  Sec.  2806.) 

Section"  „  Such  'board  shall  hejir  complaints  and 
equalize  the  assessments  of  all  .personal  property,  moawg.  SiE3alf«r 
and  credits,  new  entries  and  new  structures  returned  for  fic  ''***'• 
current  year  by  the  township  assessors  and  county  auditor. 
It  may  add  to,  or  deduct  from  the  valuation  of  personal  prop- 
erty, or  moneys  or  credits,  of  any  person  returned  by  die 
assessor  or  county  auditor,  or  which  may  have  been  omitted 
by  them,  or  add  other  items  upon  such  evidence  as  is  satis- 
factory to  the  boards  whether  the  return  is  made  upon  oath 
of  each  person  or  upon  the  valuation  of  the  aSSCisor  or  coun- 
ty auditor.   (R.  S.  Sec.  :2807.) 

Section'  .   When  an  addition"'  is  ordered  to  be  noMco  to  tmx- 

niade  to  any  list  returned  under  oath,  a  statement  of  the  facts 
'Upon  which  such  addition  was  made  shall  "he  entered  on  'the 
jotimal  of  the  board.  No  such  addition  shall  be  made  to 
inch  list  returned  under  oa'th  without  'the  'board  having  .first 
„gi!vcn  reasonable  'notice  to  the  person  or  persons,  if  their 
residence  is  within  the  county,  whose  personal  property  is 
sought  to  be  added  to,  OT'  the  'valuation  thereof  increased,  to 
appear  before  the  board  at  a  time  and  place  'to  be^  fixed  'by  it, 


79 

and  show  cause  why  such  addition  should  not  be  made  or 
such  valuation  increased.  When  a  reduction  is  ordered  to 
be  made  in  the  amount  of  personal  property  or  moneys  or 
credits  of  any  person,  whether  such  return  is  made  by  such 
I)ersQn  or  by  the  assessor  or  county  auditor,  a  statement  of 
the  facts  on  which  such  reduction  was  made  shall  be  entered 
on  the  journal  of  the  board.  (R,  S.  Sec.  2807.) 

Section  .  The  board,  when  it  is  made  to  appear  '^«<J»ctionf. 

to  its  sPtisf action  that  any  personal  property  returned  by  the 
tovvnsbip  assessors  or  county  auditors,  for  the  current  year, 
has  been  destroyed  by  fire,  flood,  tornado  or  otherwise,  after 
the  second  Monday  in  April  and  before  its  final  adjournment, 
may  deduct  from  the  valuation  of  fhe  personal  property,  or 
moneys  or  credits  of  the  owner  of  such  destroyed  property 
so  returned  the  value  of  the  personal  property  so  destroyed 
'^!R.  S*  Sec.  2807*^ 

DemmM  Cmnty  Board, 

Section  .    The  auditor,  surveyor  and  commis-  Becemiiai 

sioners  of  each  county  shall  compose  the  county  board  of  of^^uauS!^ 
equalization  of  the  real  property  within  the  county,  excci)t 
such  property  as  lies  within  a  city.  The  board  shall  convene 
at  the  office  of  the  county  auditor  on  the  third  Monday  of 
July,  one  thousand  nine  hundred  and  ten,  and  every  tenth 
year  thereafter,  and  shall  close  its  session  on  or  before  the 
first  Monday  in  October  then  next  following.  Each  mem- 
ber thereof  shall  be  sworn,  faithfully  and  impartially,  to 
equalize  the  value  of  real  estate  within  the  county  that  is 
within  their  jurisdiction,  according  to  law.  Tliree  members 
sliall  form  a  quorum.  The  auditor  shall  keep  a  full  and  ac- 
curate record  of  the  proceedings  and  orders  of  the  board.  (R. 
S.  Sec,  2813.) 

• 

Section  .  The  decennial  county  board  of  equali-  Adjouinineut 

zation  shall  complete  its  work  of  equalization,  on  or  before  J^uaUaation. 
the  fourth  Monday  of  February,  of  the  year  next  following 
tln'  !>eginning  of  the  equalization.  On  the  completion  of  such 
work  the  board  shall  adjourn  as  a  board-  of  equalization.  (R. 
S.  Sec.  2813^^.) 

Section  .   The  auditor  shall  immediately  there-  JJJaft^,..'^ 

after,  give  ten  days'  public  notice  by  advertisement  in  one  or 
more  newspapers,  that  the  equalization  has  been  completed, 
and  that  complaints  against  any  valuation  may  be  filed  with 
the  auditor  of  the  county  on  or  before  the  fifteenth  day  of 
April  next  following  and  will  be  heard  by  the  board  of  revi- 
sion, stating  in  the  notice  the  time  and  place  of  the  meeting 
of  said  board.  Such  complaints  shall  be  filed  on  or  bef  01  e  the 
fifteenth  day  of  May  next  following.    (R.  S.  Sec.  2813^) 

Section  .  Each  member  of  the  decennial  conn-  Compeum- 

ty  'board,  including  'the'  county  auditor  and  tiie  county  sur-  "JJ  ■'25SS"». 


oil 

veyor,,  and  each  iiiember  of  the  annual  TOUiity  board  of 
eqiializatioii  shall  he:  entitled  to  receive  for  each  day  ncces- 
sari,ly  employed  in  the  performance  of  his  dtities,  including 
his  duties  as  a  member  of  the  board  of  revision*  the  stini  0f 

three  dollars.  (R.  S.  See,  2813a.) 

PrwsMiaiiiip,  Section  .  The  auditor  shall  lay  before  the  board 

JSi^r  the  returns  made  by  the  district  assessors,  with  the  additions 
which  he  shall  have  made  thereto,  and  they  shall  then  forth- 
with proceed  to  equalize  such  valuations  so  that  each  tract 
or  lot  shall  be  entered  on  the  tax  list  at  its  true  value,  and 
for  this  purpose  they  shall  observe  the  following  rules: 

First  They  shall  raise  the  valuation  of  such  tracts* and 
lots  of  real  property  as,  in  their  opinion,  have  been  returned 
below  their  true  value  to  such  price  or  sum  as  they  believe  to 
be  the  true  value  thereof,  agreeably  to  the  rules  p^scribed  by 

this  title  for  the  valuation  thereof ; 

Second,^  They  shall  reduce  the  valuation  of  such  tracts 
and  lots  as,  in  their  opinion,  'have  been  returacd  above  their 
true  value,  as  compared  with  the  average  valuation  of  tlie 
real  property  of  such  county,  having  due  regard  to  their  rda- 
tive  situation,  quality  of  soil,  improvement,  natund  and  arti- 
icial  advantages  ;possessedl  by  each  tract  or  lot ; 

Third.  TIpr  ghall  not  reduce  the  aggregate  value  of  the 
real  property  of'ihe^coinit|r'  Wow  the  aggregate  value  there- 
of, as  returned  by  the  assessors,  with  the  additions  made 
thereto  by  the  auditor,  as  hereinbefore  required.    (E,  S* 

Sec.  .2814.) 

-'Hi;,,  ; 

^  Sectiok         .  The  decennial  county  board  of  cquali* 

.zation  shall  sit  as  a  'board  ol  revision ,  when  notified  by  the 
auditor  of  the  county  to  meet  for  "that  puitio,se.;,,,  It  shall  be^ 
gin  its  session  as  a  'board  of  revision,  'On  tne  tot  Monday  of 
May  following  the  completion  ol  the  decennial  equalization, 
and  shall  close:  its  sessbn  on  or  before  the  fourfii  Monday 
.of  September  nesct.  following.   (,E.  S.  Sec  28140.) 

2SSSf%:iiii.  SBCtiimi  ' .  After  the  'completion  of  the  cquali- 
tfiifc  zation  bv  the  board,  complamts  against  any  valuation  may 

be  filed  with  the  auditor  of  the  county,  and,  if  such  complaint 
has  been  filed  on  or  before  April  15th  thereafter  against  any 
valuation  of  a  decennial  county  board,  or,  if  the  auditor 
deems  it  advisable,  he  shall  notify  the  members  of  the  proper 
board  of  equalization  in  writing  to  meet  and  sit  as  a  board  of 
revision  on  the  day  and  at  the  place  provided  by  law  foi  the 
meeting  of  the  board.  He  shall  give  ten  days'  public  notice, 
by  advertisement,  in  one  or  more  newspapers,  of  the  time 
and  place  of  the  meeting  of  the  board  of  revision  and  the 
purpose  'thereof.  (R.  S.  Sec.  28'i4<i.) 

Roard  to  In-         Section  .  The  board  of  revision  ^lall  invest!^ 

'irnitiipite,  me,  ^  complaints  and,  all  .complaints  against  any  'valu- 
ation fiM  with  it  aS'  a  'board,  or  'made  'by  ^the  .county  auditor, 


1 


and  may  increase  or  decrease  any  valuation  complained  of 
and  no  others.  The  board,  in  all  respects,  shall  be  governed 
by  the  laws  governing  the  valuing  of  real  property,  and  shall 
make  nu  change  in  any  valuation  complained  of  except  in 
accordance  witli  such  laws,  and  subject  to  the  laws  regulat- 
ing and  restricting  the  limit  of  equalization.  No  valuation, 
as  fixed  by  the  board  of  equalization,  shall  be  increised  by 
the  board  of  revision,  in  ahy  case,  except  upon  reasonable 
notice  as  prescribed  by  this  chapter,  to  all  persons  directly 
interested  and  an  opportunity  for  a  full  hearing.  The  auditor 
of  the  county  shall  correct  the  tax  duplicate  according  to 
the  deductions  and  additions  ordered  by  the  board  of  re- 
vision, in  the  manner  provided  by  law  for  making  correC"* 
tions  'thereo'l   (R.  S.  Sec.  28'i4a.) 


Annual  State  Board  for  Banks* 

Section  .    The  governor,  auditor  of  state  and  5^^?^*^;^ ^ec*uai- 

attorney-general  shall  constitute  a  board  of  equalization  of  imtioii  for 
the  shares  of  incorporated  banks  and  also  tlie  shares  of  un-  ***'**^** 
incorporated  banks,  the  capital  stock  of  which  is  divided  iatu 
shares,  each  of  which  shares  is  an  aiiqiiot  part  of  the  'illilil'' 
so  divided,  and  of  the  property  representing  the  capital  eni- 
ployed  by  unincorporated  banks  the  capital  stock  of  which 
is  not  divided  into  shares.   (R.  S.  Sec.  2^08. ) 

Section  .  For  this  purpose,  the  board  shall  meet  Annmi  meet- 

on  the  third  Tuesday  of  June,  annually,  at  the  office  of  the 
iuditor  of  state,  and  examine  the  returns  of  such  banks  to 
the  county  auditors  and  the  value  of  the  shares  and  of  the 
property  representing  the  capital  employed  as  fixed  by  the 
county  auditors,  as  reported  by  the  county  auditors  to  the 
state  auditor.  (R.  S.  Sec.  2808.) 

Section  .   The  board  shall  hear  complaints  and  Powers  of 

equalize  the  value  of  the  shares  and  property,  representing 
capital  employed,  as  provided  in  this  title  for  valuing  and 
equalizing  the  values  of  real  and  personal  property.  If  in 
the  judgment  of  the  board,  or  a  majority  thereof,  the  aggre- 
gate value  of  all  the  bank  property  so  reported  to  the  board 
by  the  county  auditors  is  not  its  true  value  in  money,  it 
may  increase  or  diminish  the  value  of  the  shares  and  prop- 
erty representing  capital  employed  by  such  a  per  cent,  as  w  ill 
equalize  each  to  their  true  value  in  money.  (R.  S.  Sec,  28C9.) 

Section  .   The  board  shall  not  increase  or  rc-  UmitatioiMi. 

duce  the  grand  aggregate  value  of  bank  shares  and  property 
fepresentin^r  capital  employed  as  returned  by  the  several 
county  auditors  by  more  than  twenty  per  cent  (R.  S.  Sec. 
28o9»') 

Section  .   The  auditor  of  state  forthwith  after 

1  •  i       111  f.  1.  State  auuitor 

such  equalization  is  made,  shall  certify  to  the  auditors  of  to  report  m 

the  proper  counties,  the  valuations,  as  equalized,  of  the  aSatfiw. 

^fli^'^''''^'''^^Ciiii^^  ^^J^ii^L  ^OEuM  iiiliiAji 


on 

^WlllllfFi^V 


shares  of,  and  property  represcntinc:  capital  employed  by 
banks  situated  in  such  counties.  wSch  Valuation  shall  bt 
placed  upon  the  proper  tax  list  (R*  S.  Sec.  2810.) 

■fii 


Annmal  Sme  Board  for  Rmlroads  and  Electric  Roads. 

of  Section  .    The  auditor  of  state,  treasurer  of 

of^jittiw'Sr  of  state,  the  railroad  commission,  of  Ohio  and  the  atto:niey  j^en- 
ff^Mi  '«ini-  eral,  shall  constitute  a  board  of  equalization  of  the  value  of 
the  property  of  railroad  companies  and  interurban  and  sub- 
ttrban  electric  railroad  companies  fixed  by  the  county  audi- 
tors, (R.  S.  Sec  .2811 ;  97  v.  575,  §  8.) 

'ijjlg^'^j:'  Section  .   For  the  purpose  of  equalizing  the 

'  valuis  of  tie  property  of  railroad  compiifet* as  so  fixed, 
the  boaBlTO^  meet  at  the  ofiice  of  the  auditor  of  state,  on 
the^  Wednesday  after  the  tenth  of  June,  annually,  and  ex- 
amine the  returns  and  documents  sent  to  the  auditor  of  stale 
by  the  boards  of  county  auditoo  relating  thereto.  (R.  S. 
Sec.  j8ii.) 

Section  .    For  the  purpose  of  equalizing  the 

'values  of  the  property  of  the  interurbans  and  suburban  elec- 
tric railroad  ''companies  as  so  'fixed,  the  board  shall  meet  at 
the  office  of  the  auditor  of  state,  on  the  Wednesday  after 
the  tenth  day  of  July  annually,  and  examine  the  returns  and 
documents  sent  to  the  auditor  of  state  by  the  county  auditor 
or  'boards  of  county  auditors  in  this  behalf.  (97  v.  575>  § 

Pgjiw  of  Section  .  The  board  shall  hear  complaints  and 

equalize  'Vtloes  by  adding  to  the  valuation  of  the  prope.rtjr 
of  su:di  'Companies  2S''"iave!  ''been  'undervalued,  and  'Ifedcoiiil^ 
from  the  valuation  of  the  property  of  such  as  have  been 
overvalued.  In  such  equalization  the  board  shall  not  re- 
duce the  a«fregate  of  the  value  of  the  property  of  such  com- 
;piiQies  witlin  lie  state  'below  'the  amount  retu^med  by  the 
board.  'Qf  county  auditors.  (R.  S.  S.cc,  2812;  97  v.  575,  §  9.) 


BtcmnM  State  "Board, 


'OMnnity  aiiA-         SscTiON  .   .Each  county  auditor,  on  or  before 

iiiSitmer  of  ^    the  .first  Monday  of  November,  one  thousand  nine  hundred 
mm  .pwpirtr.  jimi  f^^^  ^nd  every  tenth  year  thereafter,  shall  malce  .and 
transmit  to  the  auditor  of  state  an  abstract  of  the  real  prop- 
crty^of  each  'township  'In  his  'COU.nty,  in  wWch  he  shall  set 
fortii. : 

First.  The  number  of  acres,  exclusive  of  town  lots,  re- 
turned by  the  assessors  of  his  county,  with  such  additions  as 
have  been  made  thereto. 

Second.  The  aggregate  'val'uc  of  such  real  property, 
other  than  town  lots,.  ..as  'reHimed  by  the  assessors  of  his 


.* 

county,  inclusive  of  such  additions  as  have  been  made  there- 
to under  the  provisions  of  this  title. 

Third.   The  aggregate  vahie  Clf  tie  real  property  in  ■ 
each  township  of  his  coilttty,  as  returned  %  the  several 
assessors,  with  such  additions  as  have  been  made  thereto. 
(R.  S.  Sec.  2817.) 

Sectiom  .  The  decennial  state  board  of  equaliza-  Decennifii 
tion  shall  consist  of  as  many  members  as  compose  the  state  SSSSiIS^h^S  ^ 
senate,  chosen  at  the  last  previous  election  of  members  of 
the  general  assembly  and  n^resenting  the  same  districts, 
all  of  whom  shall  have  the  qualifications  of  electors.  The 
qualified  electors  of  each  senatorial  district  at  the  November 
election  in  the  year  one  thousand  nine  hundred  and  ten  and 
each  tenth  year  thereafter,  shall  elect  persons  to  serve  as 
members  of  such  board  of  equalization  in  accordance  with 
the  provisions  of  thii  chapter,  and  the  returns  of  the  poll 
books  and  certificate  of  election  shall  be  governed  by  the  law 
regulating  the  election  of  senators.  In  case  of  vacancy  in 
such  office,  either  by  death  or  resig-nation,  or  otherwise,  the 
governor  may  appoint  a  resident  elector  of  the  district  so 
vacated,  to  fill  such  vacancy  as  soon  as  he  is  informed  there- 
of. The  auditor  of  state,  by  virtue  of  his  office,  shall  be  a 
member  of  the  board.   (R.  S.  Sec.  2818.) 

Section         .  The  board  shall  meet  at  Columbus  on  ?t°^^i,l™h!!?* 
the  first  Tuesday  of  December  one  thousand  and  nine  hun-  wnS?'""*"' 
dred  and  ten  and  every  tenth  year  thereafter,  and  shall  close 
its  sessbn  on  or  before  the  first  Monday  in  May  then  next 
following.  (R.  S.  Sec.  2818.  ) 

Section  .  Each  member  of  the  board  shall  tike  ^f^^J^^l'**®" 

an  oath  that,  to  the  best  of  his  knowledge  and  ability,  so  far  ' 
as  the  duty  devolves  on  him,  he  will  equalize  the  valuation  of 
real  property  amon^  the  several  counties,  cities  and  villages 
in  the  state,,  according  to  tfie  rules  prescribed  by  this  title 
for  valuing  and  equalizing  the  value  of  real  property  trans- 
mitted to  the  board  by  the  several  county  auditors.  The 
board  shall  equalize  such  valuations  among  the  several  coun- 
ties, cities  and  villages  in  the  state,  in  the  manner  herein- 
after prescribed.   (R.  S.  Sec.  2818.) 

Section  .  Each  memBer  of  the  board,  including 
the  auditor  of  state,  shall  receive  for  each  day  necessarily  hen,  ™* 
employed  in  the  performance  of  his  duties,  the  sum  of  five 
dollars,  and  twelve  cents  per  mile  each  way,  for  traveling 
from  and  to  Ms  place  of  residence,  by  the  most  direct  route 
of  public  travel,  to  and  from  the  city  of  Columbus.  (94  v. 
124,  §  I.) 

Section  .  The  board  shall  organize  by  electing  Onsammttosi 

one  of  its  members  president  and  one  president  pro  tempore.  ^ 
It  shall  also 'elect  a  clerk  and  two  assistant  clerks,  one  ser- 
geant-at-arms  and  two  assistants,  one  porter  and  two  pages, 
and  for  each  day  necessarily  employed  in  the  performance 


■i 


M4l 

O'f  Ms duties,,  tlie  clerk,  sergeant-at-arms  and  their  assistants 
shall  receive  each  five  dollars,  the  porter  three  dollars  and 
ifty  cents,  and  each  page  two  dollars  and  fifty  cents.  The 
coni'pcttsation  of  the  members  and  employes  shall  be  certi- 
icd  to  the  auditor  of  state  by  the  president  or  president  pro 
tcm:pore.   (94  v.  134,  1 1*) 

Anaitwr  of  Section'  .  When  the  board  has  completed  tlie 

tSSiitft.  eqiialiiation  of  real  property  among  the  several  counties,  the 
»g^gj«iflaii  ^  auditor  of  state  shall  transmit  to  each  county  auditor  a 
statiiifiit  of  the  per  cent  to  be  added  or  deducted  from  the 
▼aiaatibn,  of  the  real  pro'perty  of  his  county,  specifying  the 
per  cent,  added  to  or  deducted  from  the  valuation  of  the  le^l 
property  of  each  of  the  several  cities  and  villages,  and  of 
the  real  property  not  in  cities  and  villages,  if  an  equal  per 
cent,  has  not  been  added  or  deducted  from  each.  The  county 
auditor  shall  forthwith  add  to  or  deduct  from  each  tiact  or 
lot  of  real  property  in  his  county,  the  required  per  cent,  on 
the  valuation  thereof,  as  it  stands,  after  it  has  been  equali/ed 
by  the  county  and  city  boards  of  equalization,  adding,  more- 
over, Of  deducting,  in  each  case,  any  sum  of  less  than  iiv  e 
dollars,  so  that  the  value  of  any  separate  tract  or  lot  shall  be 
ten  dollars  or  some  multiple  thereof .   (R.  S.  Sec.  2819.  ) 


Bomi  &f  RevieW'  /or  MmMkipdiiks, 


.BMttii,  'Of'  re- 
view for 
nuinlclp&l 


Tmm»  TOcaii- 
cles,  re- 

'ImURiP  w-  WMPiiil|ii9l'i< 


Section  .    Upon  the  written  application  of  a 

county  auditor  to  the  state  board  of  appraisers  and  assesrors 
for  laying  franchise  taxes,  for  the  appointment  of  a  board  of 
review  for  a  municipal  corporation  of  such  county,  for  the 
eqtialization  of  real  and  'personal  property,  moneys  and  cred- 
its within  such  municipal  co.rpo^ration,  said  state  board  may 
appoint  such  board  of  review,  to  be  composed  of  three  citi- 
zens, freeholders  of such  munici,pal  cotporation  not  more 
than  two  of  whom,  shall  'belong  to  the  same  .political  part}'. 
(95  v.,,481,  §  I.) 

Section  .  One  member  of  the  board  of  review 

shall  be  appointed  for  the  term  of  one  year,  one  member  for 
the  term  of  three  years,  and  one  member  for  the  term  of  five 
years.  Thereafter  at  the  expiration  of  the  term  of  a  mem- 
ber, there  shall  be  appointed  by  the  state  board  of  appraisers 
and  assessors,  a  freeholder  of  such  municipal  corporation  as 
successor  to  such  member  for  the  term  of  five  years,  and  all 
yacancies  in  the  board  shall  be  filled  for  the  unexpired  tenn 
the  manner  as  the  .oiigiiial  appointment.  The  state  board 
of  appraisers  and  assessors  may  ':reitipve  any  member  of  the 
board.    (95.V.  481,  §  I.) 

Section  .  The  board  of  review  shall  meet  an- 

iinally  at  the  office  of  the  county  auditor  on  the  first  Mon- 
day in  June,  and  continue  in  session,  from  day  to  day,  except 


on 

Sundays  and  legal  holidays,  until  the  Saturday  preceding 
tlie  first  Monday  in  June  of  the  following  year.  The  state 
board  of  appraisers  and  assessors  may  fix  the  time  within 
which  the  work  shall  be  completed  .  (95  v.  482,  §  2.) 

Section  .   The  county  comraissioners  shall  fix  ^1°^^^^"^'  , 

the  salary  of  the  members  of  the  board  of  review,  which  shall  bers  and 
not  be  less  than  three  dollars  and  fifty  cents  per  day  for  each  meetings, 
day  the  board  is  in  session,  and  not  to  exceed  two  hundred 
and  fifty  dollars  per  month  for  the  time  such  board  is  iii 
session.  Such  salary  shall  be  payable  monthly  out  of  the 
county  treasury  upon  the  order  of  said  board  and  the  war- 
rant of  the  county  auditor.  The  board  shall  meet  in  rooms 
provided  by  the  county  commissioners  and  when  in  session, 
shall  devote  their  entire  time  to  the  duties  of  their  office.  No 
member  thereof  shall  be  engaged  in  any  other  business  or 
.  employment  during  the  period  of  time  covered  by  the  ses- 
sion of  the  board.   (97  v.  313,  §  3.) 

Section  .   The  board  of  review  may  employ  a  cierks  ana 

chief  clerk,  and  appoint  such  other  clerks,  not  exceeding  six,  ptoyea.*"*" 
and  such  messengers,  not  exceeding  six,  as  it  may  deem  nec- 
essary, and  fix  their  compensation,  which  shall  be  paid  out 
of  the  county  treasury  upon  the  order  of  said  board,  and  the 
warrant  of  the  county  auditor.  Such  incidental  expenses  as 
the  board  deems  necessary  shall  be  paid  out  of  the  county 
treasury  in  like  manner.   (97  v.  313,  §  3.) 

Section  .   The  county  auditor  of  a  county  in  ^iSSSf^Sifii 

which  any  of  such  municipal  corporations  are  located  shall  be  etc 
secretary  to  such  board,  and  in  addition  to  his  other  duties 
provided  by  law,  shall  be  present  at  each  meeting  of  the 
board  in  person  or  by  deputy.  He  shall  keep  a  correct  rec- 
ord of  the  proceedings  of  the  board  in  a  book  to  be  kept  for 
that  purpose,  and  perform  such  other  duties  as  the  board 
may  order,  or  as  may  be  incident  to  his  position.  For  his 
services  as  secretary  to  such  board  he  shall  receive  out  of 
the  county  treasury  upon  the  order  of  tlie  board  five  dfeillai-s 
for  each  day  the  board  is  in  session.   (95  v.  482,  §  4.) 

Section  .  Boards  of  review,  within  and  for  their  ISu^f  aSoi- 

respective  municipalities,  shall  have  the  powers  and  perform  ishment  at 
the  duties  provided  by  law  for  the  annual  city  board  for  the  bS^. 
equalization  of  the  value  of  real  and  personal  property, 
moneys  and  credits,  the  decennial  city  board  for  the  etiuali- 
zation  of  the  value  of  real  property,  the  annual  city  board 
of  revision,  and  the  decennial  city  b^rd  of  revision.  Boards 
of  review  may  hear  complaints  and  equalize  the  valuation  of 
real  and  personal  property,  moneys  and  credits  within  their 
respective  municipalities,  and  shall  be  governed  by  the  rules 
provided  by  liw  for  the  government  of  the  decennial  county 
and  city  boards  and  annual  county  and  city  boards  for  the 
equalization  of  the  value  of  real  and  personal  property.  The 


board  of  review  sliall  be  the  successor  of  such  boards  of  'di- 
vision, such  annual  city  board,  and  siich  decennial  dty  board, 
and  those  boards  shall  be  abolished  upon  the  appointment  in 
a  mttnicipality  of  a  board  of  review.  (95  v.  4S1,  §  i.) 


CHAPTER  XII 


Levying 


state  Tams. 

Rates  of  state  taxes. 

Notice  tliereof  to  coantj  auditors. 

Gmniv  Tama, 

CommlBsionera  to  determine  anmially 
amount  to  be  levied,  etc. 

licvy  for  "state  and  county  road  ImproTe- 
ment  fund."  . .  , 

Special  levy  for  certain  buildings,  If  de- 
stroyed. 

Annual  levy  for  county  purposes. 
Commissioners  may  levy  tax  for  hospital 

for  insane.  ^ 
Commissioners    may  borrow    money  for 

May  Issue  bonds  therefor. 
Tax  levy  for  same. 

Taxes  for  county  road  and  bridge  pur- 
poses. 

Bridge  fund.  ^  ^  _ 

Tax  levy  for  judicial  and  court  fund. 
Vote  for  public  buildings  or  bridges, 
iiegular  or  special  election  therefor. 
Form  of  ballot. 
Duty  of  judges  of  election. 
I'oll  books,  opening  of. 
Condemned  bridges,  tax  levy  for  repair  of. 
May  anticipate  levy  and  Issue  bonds. 
Commlssloiieni  sUftil  submit  wsrtaln  pol- 
icies to  vote. 

TowmMp  Tmea, 

Township  tax,  when  and  how  made. 
Tax  for  "poor  rellefe"  ^ 
Township  liabilities  for  the  relief  of  the 

pool*- 

Road  taxes,  distribution  of. 

Tmm»hi»  awd  Municipal  Bonds  Jor  Specific 
Purpom. 

When  townships  and  munlcipalltleB  may 
sell  bonifl. 


Taxes, 


Purposes  of  bond  Issue. 
Total   yearly   bonded  Indebtedness  per- 
mitted. 

When  sana«  may  exceed  said  amount. 
Amount  of  net  indebtedness  permitted. 
"Net  Indebtedness"  dennea. 
Fiscal  year  for  purposes  of  this  chapter. 
When  limitation  not  applicable. 
Same.  .       ,  .  , 

Tax  levied  to  pay  bonds  and  interest. 
Question  of  bond  issue  submitted  to  vote. 
Duty  of  trustees. 

Duty  of  Deputy  State  SuperTlsiirs. 
Election.  ,  , 

Votes  necessary  to  authorize  issue. 
Total  net  Indebtedness  permitted. 

Mi»cellaneom. 

Levy  to  pay  bonds  given  for  railroad  wto- 

scrlption. 
Assessing  transient  traders. 
Additional  tax  os  dogs.  _ 
Disposition  of  surplus  of  same. 
Transfer  of  surplus  of  special  tax  or  loan. 
Reapproprlatlon  and  transfer  of  surplus 

In  established  fund. 
Power  to  borrow  to  extend  time  of  debt 
Power  to  exchange  bonds. 
Resolution  as  to  such  debts, 
fjevy  to  meet  payment  of  bonds. 
Certificate  of  clerk  necessary  in  certain 

cases. 
Exceptions  thereto. 

Reimbursement    under  unconstitutional 

Bond  issue  for  same. 

Claims  recoverable  by  action. 

Use  of  county  buildings. 

Payments  made  under  unconstitutional 

Title  to  land  and  building  confirmed  in 

county  commissioners. 
Bonds  may  he  Issued  and  tax  levied. 
Disposition  of  surplus  under  liquor  tax. 


State  Taxes, 


Section  .   Taxes,  for  state  purposes,  shall  be  Rates  of  state 

levied,  annually,  on  each  dollar  of  valuation  of  taxable  prop- 
erty,  in  the  sum  or  sums,  provided  by  law.    (R.  S.  Sec. 

Section  .  The  auditor  of  state,  on  or  before  the 

first  Monday  of  June,  annually,  shall  give  notice  to  each  auditow. 
county  auditor  of  the  rate  required  by  law  to  be  levied  for 
the  payment  of  the  principal  and  interest  of  the  public  debt, 
for  the  support  of  common  schools,  for  defraying  the  ex- 
penses of  the  state,  and  for  the  other  purposes  prescribed 
by  law.  Such  rate  shall  be  levied  by  the  county  auditor  on 
the  taxable  property  of  each  county  on  the  duplicate,  and 
fx:  entered, in  one  column  and  denominated  "state  taxes.' 
(R.  S.  Sec'  2821.) 

(«r) 


Cotmiy  Taxes. 


Gtoiiiaiariiiiii:. 
en  to:  teter- 
ntiie  annually 
unotiBt  t0  be 


•Wate  and 
Munty  road 
lBi|w©*eiii«nt 

flittiL'*' 


Specia.1  levy' 
for  certain 
IwiiaingB.  if 
dftsttwjrii. 


for  eoiiM'ty 
'piirpcMmi. 


OmmninlOtt- 

eri'"""  "'iiiir  'levj' 
tax  for  hos- 
mt  lift* 


Oottttnisslon- 
mm  may  bor- 
mw  money 

for  mme. 


Section  .   The  co'iiiity  comiiiissiooers,  at  tlilli' 

Marcli  or  June  session,  annually,  shall  determine  the  amount 
to  be  raised  for  ordinary  county  ,piirposes,  public  buildings, 
the  support  of  the  'poor,  irfterest  and  principal  of  thq  public 
debt,  and  for  road  and  bridge  purposes.  They  shall  spe- 
ciically  set  forth  in  Ae  tecord  of  their  proceedings  the 
amount  to  be:  raised  for  each  of  such  purposes,   (R.  §.  Sec. 

bECTiOM  .    Tlie  county  c«nmissioners  at  their 

March  or  June  session  annually,  in  addition  to  the  levy  au- 
thorized  for  road  and  bridge  purposes,  may  levy  on  each  dol- 
lar of  valuation  of  taxable  property  within  their  count^.'  not 
to  exceed  .Iive4entlis  of  a  mill  for  the  creation  of  a  fund  to 
bc:  koown  as  "the  state  .and  comity  road  improvement  fund," 
and  to  be  used  for  the  improvement  of  state  and  'Countv  roads 
m  the  county.  (R.  S.  Sec.  2822-1.) 

Sbctiok  If  a  county  inirmary  building  or  chil- 

dren s',home  building  built,  or  in  process  of  constraction,  is 
wholly  or  pa.rtly  destroyed  hy  lire,  or  other  casualty,  an*! 
such  county  is  without  sufficient  funds  applicable  to  the  pur- 
pose with  which  to  rebuild  or  repair  such  building,  the  co  n- 
missioners  thereof  at  a  fcgular  or  called  session,  may  levy  a 
tax  that  will  produce  the  sum  required  for  such  purpose,  net 
exceeding,  in  any  case,  ten  thousand  dollars.  If  the  com- 
missioners deem  it  advisable,  they  may  anticipate  the  collec- 
tion of  such  special  tax  by  borrowing,  not  exceeding  tlie 
amount  ,so.  levied,  at  a  rate  of  interest  not  exceeding  seven 
per  cent,  per  annum,  payable  semi-annuallv,  and  may  issue 
of  bonds  therefor,  payable  when  the  tax  is  collectc'i 
(K.  S.  Sec  282i3,) 

Sectiom   The  commissioners  of  any  county, 

at  their  June  session,  annually,  may  levy  not  to  exceed  three 
mills  on  each  dollar  valuation  of  taxable  property  within  the 
county,  for  county  purposes  other  than  for  roads,  bridges, 
county  buildings,  sites  therefor,  and  the  purchase  of  lands 
for  infirmary  purposes.  For  the  purpose  of  building  county 
buildmgs,  purchasing  sites  therefor,  and  lands  for  infirmary 
purposes,  they  may  levy  not  to  exceed  two  mills  on  such 
valuation.   (R,  S.  Sec.  2823.) 

SfiCTiO'if  „    The  commissioners  of  any  county 

ownitt|,  or  wholly  or  partly  maintaining  a  hospital  for  ihe 
care  of  the  insane,  at  their  June  session,  annually,  may  lew 
a  tax,  not  exceeding  three-tenths  of  one  mill,  on 'the  taxable 
property  of  such  county,  for  the  support  of  such  hospital 
the  payment  for  lands  purchased  or  acquired  for  the  use 
thereof,  and  for  enlargements,  additions,  or  other  improve- 
ments thereto,   (97  v.  73,  §1.) 

Sectiom  .    The  commissioners  of  any  county 

owning,,  or  wholly  or  partly  maintaining  a  hospital  for  the. 
care  of  the  insane,  may  borrow  .money,  not  exceeding  one 
.hundred; and  fifty  'thousand  dollars,  for  enlarging,  changing 


80 


or  adding  to  such  hospital,  or  making  other  improvements, 
which  tlie  trustees  or  directors  in  charge  thereof  decide  to 
be  necessary.    (97  v,  74,  §  i.) 

Section  .    The  county  commissioners,  n;akiiig  homis^^tifere- 

such  loan,  may  issue  the  bonds  of  such  county  payable  in  for. 
not  more  tlian  fifty  years  and  redeemable  after  twenty-fiv? 
years  from  their  date  with  interest,  evidenced  by  coupons, 
not  exceeding  five  j^er  cent.,  payable  semi-annually.  Sucli 
tx)nds  shall  be  known  as  "county  insane  hospital  improve- 
ment Ixinds,"  shall  be. signed  by  the  commissioners  and  coun- 
tersigned b}^  the  auditor.  The  commissioners  from  time  to 
time,  upon  request  of  such  directors  or  trustees,  shall  sell  so 
many  of  such  bonds  as  arc  rec^uired  for  the  purposes  of  their 
issue,  and  deposit  the  proceeds  thereof  with  the  treasurer  of 
the  county  to  the  credit  of  the  hospital.  In  selling  bonds  tiic 
commissioners  shall  lie  governed  bv  the  general  provisions 
of  law  applicable  to  the  sale  of  bonds.   (97  v.  74,  §  2.) 

Sfxtion  ,   The  county  commissioners,  annually,  J^^J**^^ 

at  the  June  session,  shall  levy  the  amount  of  taxes  required 
to  pay  the  interest  on  such  bonds  and  create  a.  sinking  fund 
for  the  redemption  thereof  at  maturity.  All  taxes  levied  and 
(Collected  under  this  section  shall  be  applied  exclusively  to 
the  purposes  for  which  ^ley  were  issued.  ^  (97  v.  74,  §  3.) 

Section  .   Tlie  county  commissioners,  at  thc'r  Jountv^roaa 

March  or  June  sessions,  annually,  may  levy  on  each  dollar  and  i^id^e 
of  valuation  of  taxable  property  within  their  county,  for  ^^^^^^ 
road  and  bridge  purposes,  as  follows :  In  a  county  where 
the  valuation  of  taxable  property  exceeds  eighty  millions  and 
does  not  exceed  one  hundred  and  twenty  million  dollars,  five- 
tenths  of  a  mill ;  where  such  valuation  exceeds  fifty  millions 
and  does  not  exceed  eighty  millions  of  dollars,  seven-tenths 
of  a  mill ;  where  such  valuation  exceeds  twenty  millions  and 
does  not  exceed  fifty  millions  of  dollars,  one  mill  and  one- 
tenth;  where  such  valuation  exceeds  ten  millions  and  does 
not  exceed  twenty  millions  of  dollars,  one  mill  and  five- 
tenths  ;  where  such  valuation  exceeds  five  millions  and  does 
not  exceed  ten  millions  of  dollars,  three  mills;  and  where 
such  valuation  is  less  than  five  millions  of  dollars,  five  mills 
and  five-tenths.   (R.  S.  Sec.  2824.) 

SiccTTOX  .   OHhe  tax  so  levied  the  ccuntv  com-  ^^.^^^  j^^^^^^^^^^ 

missioners  shall  set  apart  such  portion,  as  they  deem  proper, 
to  be  applied  to  the  building  and  repair  of  bridges,  to  be 
called  "a  bridge  fund."  It  shall  be  entered  on  the  duplicate 
in  a  separate  column,  Ixj  collected  in  money,  and  expended, 
except  as  otherwise  provided  by  law,  under  the  direciions 
of  the  commissioners  in  building  or  repairing  bridges  and 
culverts.   (R.  S.  Sec.  2824.) 

SEcriON  .   The  county  commissioners,  at  their  jJfJScJar^jfd'* 

June  session,  annuallv,  may  levy  on  each  dollar  of  valuation  court  umd. 
of  taxable  property  within  their  county,  for  the  purpose  of 
creating  a  judicial  and  court  fund,  as  follows:   In  a  county 
where  the  amount  of  such  taxable  property  does  not  exceed 
three  million  dollars,  not  to  exceed  two  mills;  where  the 


▼ote  fw  pull'- 
lie  tutlldlnia:  or 


ttott  tl 


Vim. 


amount  exceeds  three  million  dollars  and  does  not  exceetl 
ive  million  dollars,  one  and  five-tenths  mills;  where  the 
amount  exceeds  five  million  dollars  and  does  not  exceed  eight 
raillion  dollars,  one  and  two-tenths  mills ;  where  the  amount 
cxc««ds  eight  million  'dollars  and  docs  not  exceed  twelve 
millicin  iliwrs;,  one  mill ;  where  the  amount  ejcceeds  twelve 
million  dollars  and  does  not  exceed  sixteen  million  dollars, 
eight-tenths  of  a  mil;  where  the  amount  exceeds  sixteen  mil- 
lion dollars  and  does  not  exceed  twenty-six  million  dollars, 
six-tenths  of  a  mill;  where  the  amount  exceeds  twenty-six 
million  'dollars  and  does  not  exceed  seventy-five  million  dol- 
lars, four-tenths  of  a  mill ;  where  the  amount  exceeds  sev- 
ent)r-five  m,illion  dollars  and  does  not  exceed  one  hundred, 
inillbn  doMars,  two-tenths  of  a  mill ;  where  the  amount  ex- 
ceeds one  hundred  million  dollars  and  does  not  exceed  one 
hundred  and  fifty  million  dollars,  one-tenth  of  a  mill;  where 
the  amount  exceeds  one  hundred  and  fifty  million  dollars 
and  does  not  exceed  two  hundred  million  dollars,  one-twen- 
tieth of  a  mill;  where  the. amount  exceeds  two  hundred  mil- 
lion dollars,  one-fortieth  of  a  mill.  Such  fund  shall  be  ex- 
pended as  follows :  For  the  payment  of  all  court  expenses 
and  all  the  expenses  of  the,  various  courts  of  the  county.  In 
case  such  fund  should  become  inadequate  to  meet  tlic  ex- 
penses of  the  courts,  the  general  or  county  fund  shall  be 
drawn  upon  for  the  payment  of  such  expenses.   (95  v.  465, 

§§  h  2.) 

Section  .   The  county  commissioners  shall  not 

levy  a  tax,  or  appropriate  money  for  the  purpose  of  building 
coimty  buildings,  purchasing  sites  therefor,  or  for  land  for 
infirniar}'  purposes,  the  expense  of  which  will  exceed  fifteen 
thousand  dollars,  except  in  case  of  casualty,  and  as  here- 
inafter provided,  or  for  building  a  county  bridge,  the  ex- 
pense of  which  will  exceed  eighteen  thousand  dollars,  except 
in  case  of  casualty  and  as  hereinafter  provided,  without  first 
submitting  to  the  voters  of  the  county,  the  question  as  to  the 
policy  of  building  any  public  county  building  or  buildings, 
or  for  the  purchasing  sites  therefor,  or  for  the  purchase  of 
lands  for  infinnary  purposes,  or  for  the  building  of  a  county 
bridge,  by  general  tax.   (R.  S.  Sec.  2825.) 

Section  .    Such  question  shall  be  submitted  at 

the  annual  election,  next  after  the  proposition  for  such  levy 
is  adopted  by  the  county  commissioners  and  placed  on  their 
record,  or  at  a  special  election,  at  a  time  fixed  thereafter  by 
resolution  of  the  commissioners,  for  that  purpose,  upon  the 
petition  for  such  special  election  filed  with  the  commissioners. 
Such  petition  shall  contain  not  less  than  five  hundred  names 
of  the  electors  of  the  county.   (R.  S.  Sec.  2825.) 

Section  .  Each  of  the  propositions  provided  in 

the  second  preceding  .section  shall  be  separately  submitted  at 
such  election,  and  printed  tickets  shall  'be  provided  therefor 
by  the  county  commissioners  on  which  shall  he.  printed,  "for 

fair  vi**i     sitii'1  **i{\T 

tax,.  nO'%' livhich  blan.lcS'  shall,  .be  .filed.  iKfith  a  proper  dcslgna- 


m 


tion  of  the  proposed  improvement,  as  the  voter  desires.  The 
commissioners  shall  cause  like  notice  for  such  election  to  be 
given  as  rquired  for  the  election  for  state  and  county  offi- 
cers.   (R.  S.  Sec.  2825.) 

Section  ^^^^i  .  The  judges  of  election  in  the  se\eral  S'SbS&oS:**' 
townships  and  wards  in  any  county  in  which  such  question 
is  submitted,  on  the  day  of  said  election  shall  open  a  poll  for 
tallying  said  vote,  and  receive  and  count  the  ballots  cast  on 
eaicli^  such  propositions,  and  within  three  days  thereafter 
return  to  the  auditor  of  said  county  a  full  and  correct  ab- 
stract of  the  votes.  Such  judges  shall  be  governed  by  the 
laws  regulating  general  elections,  and  be  entitled  to  like 
compensation  for  returning  the  poll  books,  to  be  paid  out  of 
the  county  treasury  on  the  order  of  the  auditor.  (M.  S.  Sec. 
2825.). 

Section  .   The  poll  books  so  returned,  shall  be  5SSifi«'S. 

opened,  within  five  days  from  the  time  of  holding  such  elec- 
tion, and  the  votes  counted  by  the  county  commissioners  and 
the  auditor  of  the  county.  A  correct  statement  of  the  re- 
sult of  such  count  shall  be  kept  on  file  by  the  auditor  in  his 
office  for  public  inspection.  If  a  majority  of  the  votes,  so 
cast,  are  against  the  policy  of  such  improvements,  the  com- 
missioners shall  not  assess  a  tax  for  that  purpose.  On  the 
petition  of  tiot  less  than  one  hundred  taxpayers  of  said  coun- 
ty, the  commissioners  may  again  submit  the  same  question 
at  any  regular  election,  or  at  a  special  election,  under  like 
rules  and  regulations  as  heretofore  provided.  If  at  any  such 
electbn  a  majority  are  found  in  favor  of  such  improvement, 
the  commissioners  may  levy  the  tax.   (R.  S.  Sec.  2825.) 

Section  .   If  an  important  bridge  belonging  to  go^J^'^g^ 

or  maintained  by  any  county,  becomes  dangerous  to  public  i&vy  for  n- 
travel,  by  decay  or  otherwise  and  is  condemned  for  public 
travel  by  the  commissioners  of  such  county  and  the  repairs 
thereof,  or  the  building  of  a  new  bridge  in  place  thereof,  is 
deemed  by  them,  necessary  for  the  public  accommodation, 
the  commissioners,  without  first  submitting  the  question  to 
the  voters  of  the  county,  may  levy  a  tax  for  either  of  such 
purposes  in  an  amount  not  to  exceed  in  any  one  year  two- 
tenths  of  one  mill  for  every  dollar  of  taxable  property  upon 
the  tax  duplicate  of  said  county.   (R.  S.  Sec.  2825,) 

Secxxoz.  .   If  the  county  co„,„,issio„ers  deem  it  |^ 

necessary  or  advisable,  they  may  anticipate  the  collectton  of  bonds, 
such  special  tax  by  horrot/ing  a  sum  not  exceeding  the 
amount  so  levied,  at  a  rate  of  interest  not  exceeding  six  per 
cent  per  annum,  payable  semi-annually  and  may  issue  notes 
or  bonds  therefor,  payable  when  said  tax  is  collected,  or  the 
commissioners,  without  such  submission  of  the  question,  may 
proceed  under  the  authority  conferred  by  law  to  borrow  such 
sums  of  money  as  is  necessary  for  either  of  the  purposes  be- 
fore mentiofied,  and  issue  bonds  therefor.  For  the  payment 
of  the  principal  and  interest  on  such  bonds,  they  shall  an- 
nually levy  a  tax  as  provided  by  law.   (R-  S.  Sec.  2825.) 


Sff  !5lli/"^"       :T    !  Wlieii  the  cQiiiraissiotiers  of  an?  couii- 

^Ij^nmn  ty.  deternimelo  cMarge,  repair,  improve,  or  rebuild  /ptiblic 
to  vote.  cotiiity  l>iiihiing,„  the  entire  mst  of  ■wbich  expenditure  will 
exceed  ten  thonsaiid  dollars,  before  levying  a  tax  or  appro- 
priating: money  for  such  expenditure,  the  question  as  to  the 
policy  of  such  expenditure  shall  be  first  submitted  to  the 
voters  of  the  county  as  provided  in  the  fifth,  sixth  and 
seventh  preceding  sections,   (R.  S..  Sec.  282sa.)    "  ^ 


Tmmiship  Jaw. 


when  and 
bow  mado. 


'Voirnsltiii 

Silltioa  for 
wltef  of 
'poor. 


Road  tmsum, 
at«t:rlta:tlon' 
of. 


Sectiow  .  The  trustees  of  each  township,  on  or 

before  the  hfteeiitli  day  of  May,  annually,  shall  determine 
the^OTiount  of  taxes  necessary  for  all  township  purposes,  and 

levy,  annually,  for  township  purposes,  including  the  relief 
of  the  poor,  but  not  including  the  support  of  common  schools 
or  the  payment  of  the  interest  and  principal  of  the  debts  of 
the  township,,  such  rates  of  taxes  as  the  tnistees  of  the  re- 
spective townships  certify  to  him  to  be  necessary,  not  ex- 
ceeding  one  mill  on  each  dollar  of  the  taxable  valuation  of 
the  property  of  the  township,  which  does  not  exceed  two  hun- 
dred thousand  dollars,  eight-tenths  of  one  mill  on  each  dollar 
of  such  taxable  valuation  exceeding  two  hundred  thousand 
aolars,   and   not   exceeding   three   hundred  thousand 
aoiJars,  one-half  of  one  mill  on  each  dollar  of  such 
taxable   valuation   exceeding   three   hundred  thousand 
cWIars^  md  not  exceeding  fi:ve  hundred  thousand  dol- 
ars,  fonr^tenths  of  a  mill  on  each  dollar  of  such 
taxaWe    valuation    exceeding    five    hundred  thousand 
dollars  and  not  exceeding  eight  hundred  thousand  dollars, 
one-toiirth  of  one  mill  on  each  dollar  of  such  taxable  valua- 
tion exceeding  eight  hundred  thousand  dollars,  and  for  the 
IMymeiit  of  the  interest  and  principal  of  the  debts  of  the 
lowusiup  such  sum  as  the  trustees  may  determine  is  neces- 
sary for  that  purpose.  (E.  S.  Sec.  ,2827.) 

^  Section  .  In  counties  where  there  are  no  coun- 

ty infirniaries,  a  township  tax  in  addition  to  the  tax  provided 
m  the  next  preceding  section,  and  not  to  exceed  one  mill  and 
five-tenths  of  a  mill  on  each  dollar  of  the  taxable  property  of 
the  township,  may  be  levied  for  the  relief  of  the  poor  to 
be  applied  solely  to  that  :purpose.   (R.  S.  Sec.  2827.)  ' 

.      Sectkw'  .  The  trustees  of  any  township  which 

incurs  habihties  for  the  relief  of  the  poor  beyond  the 
amou.1t  oked  by  the  levy  authorized  hy  hw,  ma/inake  a^ 
additional  levy,  for  the  purpose  of  discharging  such  liabili- 
ties, not  exceeding  six-tenths  of  one  mill  oiAlie  dollar 
taxable  property  of  such  township.   (R.  S.  Sec.  2828.) 

shall^v  Tin  «in..;  f^l  ■P^''"*^"  ^^^"-gred  with  a  'road  'tax 
snail  pay  it  m  money  to  the  county  treasurer  in  like  man- 
ner as  other  taxes  arc  collected  and  paid.  Road  taxes  paid 


to  or  collected  by  the  county  treasurer  sliall  be  paid  over  to 
the  treasurer  of  the.  township  or  municipal  corporation  from 
which  they  were  collected,  Ld  be  exi^ded  on  the  public 
roads  and  in  building  and  repairing  bridges  in  the  township 
and  municipal  corporation  from  which  tiiey  were  collected 
under  the  direction  of  the  trustees  of  the  proper  township 
or  council  of  such  iiiunicipal  corporation.  All  funds  here- 
tofore levied  for  road  purposes  and  not  expended,  chall  be 
expended  by  the  trustees  of  the  township  or  council  of  the 
municipal  corporation  from  wliich  the  funds  were  collected 
as  other  taxes  collected  under  the  provision  of  this  title. 

Tomiship  and  Municipal  Bonds  jor  Specific  Purpose. 


Section  .   The  tnistees  of  a  township  or  the  when  town- 

council  of  a  municipal  corporation  may  issue  and  sell  bonds  municipali- 
in  such  amounts  and  denominations,  for  such  period  of  time  {j^^a?*^ 
and  at  such  rate  of  interest,  not  exceeding  six  per  cent.,  and 
in  the  manner  provided  by  law  for  the  sale  of  bonds  by  a 
township  or  municipal  corporation,  for  any  of  the  purposes 
provided  for  in  the  next  succeeding  section,  when  such 
trustees  or  coundl,  by  an  affirmative  vote  of  not  less  than 
two-thirds  of  the  members  elected  or  appointed  thereto,  by 
resolution  or  ordinance  deem  it  necessary.    (R.  S.  Sec. 

Section  .  The  purposes  named  in  the  next  pre-  g^rfS^e"* 

ceding  section  are: 

1.  For  procuring  the  real  estate  and  right  of  way  for 
an  improvement  authorized  by  such  section,  or  for  pur- 
chasing real  estate  with  a  building  or  buildings  thereon,  to 
be  used  for  public  purposes. 

2.  For  extending,  enlarging,  improving,  repairing  or 
securing  a  more  complete  enjoyment  of  a  building  or  im- 
provement authorized  by  such  section,  and  for  equipping 
and  furnishing  it. 

3.  For  sanitary  purposes  and  for  erecting  a  crematory 
or  providing  other  means  for  disposing  of  garbage  and  ref- 
use matters. 

4.  For  improving  highways  leading  into  the  township 
or  corporation,  or  for  building  or  improving  a  turnpike,  or 
for  purchasing  one  or  more  turnpike  roads  and  making 

5.  For  constructing  wharves  and  landings  on  naviga- 
ble waters. 

6.  For  erecting  infirmaries. 

7.  For  greeting  workhouses,  prisons  and  police  sta- 
tions. 

8.  For  erecting  houses  of  refuge  and  corrections. 


01 

9.  For  criscting  mrket  tenses,  and  providing  ■markfil 
piacesa 

m   For  erecting  pnblic  Mis  and  pubic  offices. 

11.  For  erecting  or  purchasing  ^atcr  works  and  sup^ 
plying  water  to  tlie  township  or  coiporation  and  the  inhabit- 
ants:  thereof, 

12.  For  erecting  or  purchasing  gas  works  or  electric 
light  works,  and  for  supplying  light  to  the  township  or  cor- 
■pimion  and  the  inhabitants  thereof. 

13.  For  providing  grounds  for  cemeteries  or  crema- 
tories, for  cnciwing  and  embellishing  them,  and  for  erect- 
ing vaults. 

14.  For  constructing  sewers,  sewage -'lispo^sal  works, 
iushing  tunnels,  drains  and  ditches. 

15.  For  establishing  free  public  libraries  and  reading 

rooms. 

16.  For  the  establishment  of  free  public  baths  and 
municipal  lodging  houses. 

17.  For  erecting  monuments  to  commemorate  the  ser- 
vices of  soldiers,  sailors  and  marines  of  the  state  and  nation. 

18.  For  improving  any  water  course  or  water  front 

19.  For  the  payment  of  obligations  arising  from  dner- 
^gencies  resulting  from  epidemics,  or  floods,  or  other  forces 

of  natun* 

m  For  purchasing  and  condemning  the  necessary 
land  for  park  and  boulevard  purposes  and  for  improving  it 
as  wjell  as  for  improving  or  completing  the  improvement  of 
any  cacisting  'boulevard,  park  or  parks. 

21.  For  erecting  hos{»tals  and  pest  hmise9^'''iii  "for  re- 
fiuiiding,  or  improving  existing  hospitals  and  pest  houses.  - 

22.  For  resurfacing,  repairing,  or  improving  any  ex- 
isting street  or  streets  as  well  as  other  public  highwa3r5. 

,33..  For  opening,  widening,  and  extending  any  street 
or  public  highway- 

24.  For  purchasing  or  condemning  any  land  neces- 
sary for  street  or  highway  purposes,  and  for  improving  it 
or  :paying  any  portion  of  the  'Cost  of  such,  improvement 

25.  For  constructing  levees  and  embankments  or  pav- 
ing or  improving  them,  and  for  improving  any  water  course 
passing  through  said  township  or  municipal  corporation. 

26.  For  constructing  or  repairing  viaducts,  bridges  and 
culverts,  and  for  purchasing  or  condemning  the  necessary 
land  tlierefor. 

27.  For  erecting  any  building  necessary  for  a  fire  de- 
partment, purchasing  ire  engines,  fire  boats,  constructing 
water  towers,  and  fire  dstems,  and  paying  the  <5ost  of  plac- 
ing underground  the  wires  or  other  signal  apparatus  of  any 
fire  department.  (M.  S.  Sec  2835.)  ' 


05 


Section"         .  The  bonds  authorized  bv  the  next  two  l2^J^I^^ 

•  •  .  «     '        J  r  /  *i  bonded  In- 

precedmg  sections  may  be  issued  for  any  of  the  purposes  aebtednesB 
enumerated  therein,  but  the  total  bonded  indebtedness  created  pe™"*®<*- 
in  any  one  fiscal  year  under  the  authority  of  such  sections 
by  any  township  or  municipal  corporation  shall  not  exceed 
one  per  cent  of  the  total  value  of  all  property  in  such  town- 
ship  or  municipal  corporation,  as  listed  aiul  assessed  for  tax- 
ation, except  I  oth^ise  provided  in  this  chapter.  (R.  S. 
Sec.  2835-) 

Section  .  When  the  trustees  of  a  township  or  w.e„  sa™e 

the  council  of  a  municipal  corporation,  by  resolution  or  or-  SfJi  mowat. 
dinance  passed  by  an  affirmative  vote  of  not  less  than  two- 
thirds  of  all  the  members  elected  or  appointed  thereto,  deem 
it  necessary  in  any  one  fiscal  year  to  issue  bonds  for  all  or 
any  of  the  purposes  authorized  in  the  second  preceding  sec- 
tion in  an  amount  greater  than  one  per  cent,  of  the  total 
vahie  of  all  the  property  in  such  township  or  municipal 
corporation  as  listed  and  assessed  for  taxation,  they  shall 
submit  the  question  of  issuing  bonds  in  excess  of  said  one 
per  cent,  to  a  vote  of  the  qualified  electors  of  such  township 
or  municipal  corporation  at  a  general  or  special  election  in 
the  manner  hereafter  provided  in  this  subdivision  of  this 
chapter.   (R.  S.  Sec,  2835.) 

Section  ,   The  net  indebtedness  incurred  by  a  Amount  of  net 

township  or  municipal  corporation  for  the  purpose  enumer-  permitteSL^ 
ated  in  this  subdivision  of  this  chapter  shall  never  exceed 
four  per  cent  of  the  total  value  of  all  the  property  in  such 
township  or  municipal  corporation,  as  listed  and  assessed 
for  taxation,  unless  an  excess  of  such  amount  is  authorized 
by  vote  of  the  qualified  electors  of  such  township  or  mu- 
nicipal corporation  in  the  manner  hereafter  provided  in  such 
subdivision.    (R.  S.  Sec. '2835.) 

Section  .   In  ascertaining:  such  net  indebtedness  "2.«"*^ll5J2f  " 

•  111  -tiff  -1  1       r        1 1  nAMi  fldlllOOl. 

incurred,  allowance  shall  be  made  only  for  the  amount  held 
in  the  sinking  fund  for  the  redemption  of  bonds  heretofore 
issued  under  authority  of  law,  and  the  net  indebtedness  shall 
be  the  difference  between  the  par  value  of  all  such  outstand- 
ing and  unpaid  bonds  and  the  amount  held  in  the  sinking 
fund  for  their  redemption.    (R.  S.  Sec.  2835.) 

Section  .   For  the  purpose  of  this  subdivision  Fiscal^  year 

of  this  chapter,  the  fiscal  year  shall  be  the  calendar  year,  o7ti5s'Sap- 
from  January  first  to  December  thirty-first  inclusive,  and  an  ^• 
indebtedness  shall  not  be  deemed  to  have  been  created  or 
incurred,  where  the  work  is  to  be  done  by  or  through  the  of- 
ficers of  the  township  or  municipal  corporation,  until  the 
bonds  therefor  have  been  issued  and  sold.   (R.  S.  Sec.  2835.) 

Section        -  .   The  limitations  of  one  per  cent,  and  When  Umita- 
four  per  cent,  prescribed  in  this  subdivision  of  this  chapter  JJ^Jaw^* 
shall  not  affect  bonds  issued  under  authority  of  such  sub- 
division upon  the  approval  of  the  electors  of  the  corporation. 
(R.  S.  Sec*  28356.) 

Section  .   Bonds  which  are  to  be  paid  for  by  samo. 

assessments  specially  levied  upon  abutting  property,  bonds 


9S 


TuM.  Imie4  to 
pay  ImndB  and 


QmeBtJon  of 
bond  iM:ii!« 
■alimtM,  to 
rota. 


Duty  o( 
trusti 


Duty  'Of 
deputy  state 
superviswii. 


Electloit. 


issiied  for;the  pii^ipose  of  constructiag,  improving  and  €x- 
tendingf  waterworks  when  the  income  from  such  waterworks 
IS  sufficient  to  cover  the  cost  of  all  operating  expenses,  in- 
terest charges  and  to  pss  a  sufficient  amount  to  a  sinking 
fund  to  retire  stich  bonds  when  they  become  due,  and  bonds 
issued  prior  to  April  29.  1902,  sliaJ!  not  be  subject  to  the 
provisions  and  limitations  of  this  subdivision  of  this  chapter 
or  be  considered  in  ascertaining  the  limitations  therein 
named.   |,R.  S.  Sec.  283,511.) 

SeotIm  .    For  the  payment  of  bonds  issued 

under  the  atithority  of  tliis  subdivision  of  this  chapter,  tlie 
trustees  of  any  township  or  the  council  of  any  municipal  cor- 
poration, unless  the  .interest  on  and  redemption  of  such 
bonds  is  otherwise  provided  for,  shall  levy  a  tax  in  addi- 
tion to  all  levies  not  authorized  by  law,  each  year  during  the 
period  said  bonds  have  to  run.  sufficient  to  pay  the  interest 
thereon  and  provide  a  sinking  fund  for  their  final  redemption 
at  maturity.   (R.  S.  Sec.  283,6.) 

^  ^  Sectiox  .    Before  any  bonds  in  excess  of  the 

Imutations  of  one  per  cent,  and  four  per  cent.,  as  provided 
m  this  subdivision  of  this  chapter,  are  issued  or  tax  levied, 
the  (juestion  of  issuing  them  shall  be  submitted  to  the  voters 
of  the  township  or  municipal  corporation  at  a  general  or 
special  election.   (,R.,  S.  Sec.  2837.) 

Section'  .   The  trustees  of  a  township  or  the 

council  of  a  municipal  corporation,  by  resolution,  or  •ordi- 
nance passed  by  m.  affirmative  vote  of  not  less  than  two- 

tWrds  of  all  the  members  elected  or  appointed  thereto  shall 

declare  it  necessary  to  issue  and  sell  bonds  of  sudi  town- 
ship or  ^m,imi,cipal  corporation  for  any  of  the  purposes  men- 
tioned m.  this  subdivision  in  excess  of  the  amounts  therein 
authorized,  and,  by  such  resolution  or  ordinance  shall  fix  a 
date  upon  which  the  question  of  issuing  and  selling  such 
bonds  shall  be  submitted  to  the  electors  of  such  township 
or  municipal  corporation,  and  cause  a  copy  of  such  resolu- 
tion or  ordinance  to  be  certified  to  the  deputy  state  super- 
visors of  the  county  in  which  such  township  or  munidpal 
corporation,  .is  situated.   (R.  S.  Sec.  2S37.) 

Section  .   The  deputy  state  supe^rvisors  shall 

prepare  the  ballots  and  make  the  necessary  arrangements  for 
the  submission  of  such  question  to  the  electors  of  such  town- 
ship or  municipal  corporation  at  the  time  fixed  in  the  reso- 
lution. (R.  S.  Sec,  2837.) 

Sectiom  .  Such  election  shall  be  ,heM  at  the 
regular  place  or  places  of  voting  in  the  township  or  mu- 
nicipality, and  be  •conducted,  canvassed  and  certified  in  like 
manner,  except  as  otherwise  provided  by  ,law,  as  regular 
elections  m  the  township  or  municipal  co^rporation  for  the 
election  •of  'Officers  thereof.  Thirty  davs'  notice  thereof  shall 
m  ..given  in  one  or  more  newspapers  printed  therein  onc^'  a 
week  for  ,four  .ccia:SC€tttive  weeks  prior  thereto,  stating  the 
•amount  of  'bonds  to  'be  issued,  and  the  purpose  for  which 


iiMfeiiiiiiiiMiii»iisiWiiia.^i^^ 


97 

they  are  to  be  issned,  and  the  time  and  place  of  holding  the 
election.  If  no  newspaper  is  printed  therein,  the  notice  shall 
be  posted  in  a  conspicuous  place  and  published  once  a  week 
for  four  consecutive  weeks  in  a  newspaper  of  general  cir- 
culation in  the  township  or  municipal  corporation.  (R.  S. 
ec.  ■*o37*,/ 

Section  .  If  two-thirds  of  the  voters  voting  at  SS^V^JSf " 

such  election  upon  the  question  of  issuing  the  bcmds  vote  thoriee  im*. 
in  favor  thereof,  the  bonds  for  such  excess  shall  be  issued 
and  tax  levied.  Those  who  vote  in  favor  of  the  proposition 
shall  have  written  or  printed  on  their  ballots,  "For  the  issue 
of  bonds;'*  and  those  who  vote  against  it  shall  have  written 
or  printed  on  their  ballots  "Against  the  issue  of  bonds." 
(R.  S.  Sec.  2837.) 

Sectioh  .   No  township  or  municipal  corpora-  Total  net  la- 

tion  shall  create  or  incur  a  net  indebtedness  nndcr  die  author-  fJ^^tST 
ity  of  this  subdivision  of  this  chapter  in  excess  of  eight  par 
cent,  of  the  total  value  of  all  property  in  such  townsh^^ 
or  municipal  corporation  as  listed  and  assessed  for  taxation. 
All  bonds  heretofore  issued  in  good  faith  under  the  authority 
of  Section  2835,  Revised  Statutes,  as  amended  April  29, 
1902,  and  April  23,  1904,  which  at  the  time  of  issue  were 
within  the  limitations  herein  provided,  shall  be  valid  obli- 
gations of  the  township,  city,  village  or  odier  municipal  cor- 
poration which  issued  them.  In  ascertaining  the  limitations 
of  eight  per  cent,  herein  provided  and  four  per  cent,  as  pro- 
vided in  this  subdivision  of  this  chapter,  all  such  bonds, 
except  those  excluded  by  the  provisions  of  such  subdivisioii 
shall  be  considered.  (R.  S.  Sec  2837.) 


Mkcellanems. 


Section  .   The  lawful  authorities  of  a  county,  SSds^iw 

city,  or  townsHip  which  have  subscribed  to  the  capital  stock  '%^?^S52. 
of  a  railroad  company  and  have  issued  its  bonds  or  other 
securities  for  the  payment  of  such  subscription,  may  levy 
or  cause  to  be  levied,  annually,  on  the  taxable  property  there- 
of, within  five  years  next  before  the  principal  of  such  bonds, 
or  other  securities  are  payable,  if  the  market  price  of  the 
stock  of  such  railroad  company  is  less  than  seventy-five  per 
cent,  on  its  par  value,  such  tax,  not  exceeding  one  mill  on 
Ihe  dollar,  as  will  be  sufficient  to  balance  the  discount,  on 
the  railroad  stock  held  by  such  county,  city  or  township,  by 
the  time  such  bonds  mav  become  due.  The  proceeds  of 
such  taxes  shall  form,  with  such  stock,  a  sinking  fund,  and 
be  invested  in  the  purchase  of  the  bonds  issued  by  such 
countv,  city  or  township,  or  in  other  safe  and  productive 
securities,  and  be  applied  only  to  the  payment  of  the  bonds 
so  issued.  (R:  S,  Sec,  2831.) 

Section  .  When  a  return  is  made  to  the  county  i^^^^ 

auditor,  under  chapter  three  of  this  title,  of  the  value  of  the  tJSoiilr 
stock  of  a  transient  trader,  the  auditor  shall  assess  against 

7*'"C«i  0&  X*  lib 


Aiditlonal  isx 


Dtaiioaltlim  of 

BUfptllS  df 


'Tnui'Bfer'  of 
surplus  of 
special  tax  m 


:ite4Pi)ifoprla^ 
tlon  and 
tlransfer  of 
s:ui|>tiaa  in  m- 
taliliflMI. 


him  Ms  proper  proportion  for  one  montli,  upon  such  valua- 
tion, of  all  taxes  of  tlie  current  year,  and... certify  it  to ^ the 
cottntv  treasurer.  On  the  first  day  of  each  snccceding  month, 
as  long  as  such  trader  remains ,,|WitWit  the  county  offering 
to  sell  or  otherwise  disi>ose  of  goods  of  any  kind,  the  auditor 
shall  make  a  like  assessment  and  certificate.  (R.  S.  Sec. 
2832.)    '  . 

Sectiom  .  In  addition  to  the  proper  tax  on  any 

valuation  that  is  fixed  upon  dogs  by  the  owners,  which  shall 
be  included  with  the  personal  property  valuation  and  taxed 
therewith,  the  auditor  shall  levy  agai'pst  the  owner  thereof 
one  dollar'  on  each  male  and  spayed  female  dog,  and  two 
dollars  on  each  unspayed  female  dog:.  The  receipts  from, 
such  tax  shall  constitute  a  special  fund  to  be  disposed  of  in 
the  pa,yment  of  sheep  claims,  as  provided  by  law.  (R.  S. 
Sec.  383,3*) 

Section''  ,  Mter  'pawng  all  such  sheep  claims, 
at  the  June  session  of  the  county  commissioners,  if  there 
remain  more  than  one  thousand  dollars  of  such  fund,  the 
excess,  at  such  June  session,  shall  be  transferred  and  dis- 
:posed  of  as  lollows :  In  a  county  in  which  there  is  a  so- 
ciety for  the  prevention  of  cruelty  to  children  and  animals, 
incorporated  and  organized  as  provided  by  law,  which  has 
one  or  more  agents  appointed  in  pursuance  of  law,  all  or 
sucli  portion  of  such  excess  as  the  county  commissioners 
deem  necessary  for  the  uses  and  purposes  of  such  society, 
by  order  of  the  commissioners  and  upon  the  warrant  of 
the  county  auditor,  shall  be  paid  to  the  treasurer  of  such 
society,  and  any  surplus  not  so  transferred  shall  be  trans- 
ferrM:  to  the  school  fund.  (R.  S.  Sec.  2833.) 

SeCtiOii  .  When  there  is  in  the  treasury  of  any 

city,  village,  county,  township,  or  school  district,  a  surplus 
of  the  proceeds  of  a  special  tax,  or  of  the  proceeds  of  a  loan 
for  a  special  purpose,  which  is  not  needed  for  the  purpose 
for  which  the  tax  B^as  levied,  or  the  loan  made,  it  may  be 
transferred  to  the  general  fund  by  an  order  of  the  proper 
authorities  entered  on  their  minutes.  (R.  S.  Sec.  2834.) 

Section  .  When  there  is  in  the  treasury  of  such 
civil  division,  as  provided  in  the  next  preceding  section,  at 
the  annual  meeting  or  meetings  otherwise  provided  by  law 
at  which  the  annual  tax  levy  ii  |a^^te  considered  and  adopted, 
a  8tir|ltis  not  exceeding  one  thousand  dollars,  in  any  one 
estiiiished  fund  or  division  of  the  funds,  which  is  not  needed 
tm  He  purpose  for  which  the  fund  was  created,  the  money 
appropriated,  or  the  tax  levied,  before  such  annual  tax  levy 
is  made,  it  may  be  considered  as  unappropriated  and  mav  be 
reappropriated  and  transferred,  by  an  order  as  is  provided 
in  such  section,  to  another  existing  fund  for  which  a  tax  is 
to  be  or  would  otherwise  be  levied.  The  sum  which  it  would 
be'  necessary  to  raise' bf  'taxation  for  any  purpose,  if  no  sfich 
reapportionment  was  made,  shall  thereupon  be  reduced  to 
the  extent  of -the  transfer  thus  made.   This 'section -shall 


99 

not  authorize  such  reapportionments  or  any  transfer  of  funds 
at  any  other  time  than  the  meeting  aforesaid  to  determine 
the  tax  levy  nor  authorize  transf  ers  at  any  one  such  meeting 
of  over  three  thousand  dollars  in  the  aggregate,  nor  that 
the  amount  which  may  be  lawfully  raised  by  taxation  for 
any  purpose  may  be  increased  by  such  transfer.  (R.  S. 
Sec.  2834.) 

Section  .  The  trustees  of  a  township,  the  board  f^^^f^  *** 

of  education  of  a  school  district  and  the  commissioners  of  tend  time,  of 
a.  county,  for  the  purpose  of  extending  the  time  of  paf ftllsnt 
of  any  indebtedness,  which  from  its  limits  of  taxation  such 
township,  district  or  county  is  unable  to  pay  at  maturity, 
may  borrow  money  or  issue  the  bonds  thereof,  so  as  to 
change,  but  not  increase  the  indebtedness  in  the  amounts, 
for  the  length  of  time  and  at  the  rate  of  intej*est  that  said 
trustees*  board  or  commissioners  deem  proper,  not  to  ex- 
ceed the  rate  of  six  per  cent,  per  annum,  payable  annually 
or  semi-annually.    (R.  S.  Sec.  2834a.) 

Section  .   When  it  appears  to  the  trustees  of 

a  township,  board  of  education  of  a  school  district  or  com- 
misisioners  of  a  county,  to  he  for  the  best  interests  of  such 
township,  school  district  or  county  to  renew,  refund  or  ex- 
tend the  time  of  payment  of  any  bonded  indebtedness  which 
has  not  matured  and  thereby  reduce  the  rate  of  interest 
thereon,  they  may  issue,  for  that  purpose,  new  bonds,  and 
exchange  the  bonds  with  the  holder  or  holders  of  such 
outstanding  bonds  if  such  holder  or  holders  consents  to 
make  smch  exchange  and  to  such  reduction  of  interest.  (R. 
.  Sec.  m$4B.) 

Section  .  No  indebtedness  of  a  township,  school  MTi"sSii 

district  or  county  shall  be  funded,  refunded  or  extended' un-  debts, 
less  such  indebtedness  is  first  determined  to  be  an  existing, 
valid  and  binding  obligation  of  such  township,  school  dis- 
trict or  county  by  a  formal  resolution  of  the  trustees,  1>oard 
of  education  or  commissioners  thereof,  respectively.  Such 
resolution  shall  state  the  amount  of  the  existing  indebtedness 
to  be  funded,  reftliided  or  extended,  the  aggregate  amount 
of  bonds  to  be  issued  therefor,  their  ntmiber  and  denomina- 
tion, the  date  of  their  maturity,  the  rate  of  interest  they 
shall  bear  and  the  place  of  payment  of  principal  and  interest 
(R.  S.  Sec.  2834^.) 

Section  .   For  the  payment  of  the  bonds  issued  Jj^eM  «f** 

under  the  next  three  preceding  sections,  the  township  trus-  bonds, 
tees,  board  of  education  or  county  commissioners  shall  lew 
a  tax,  in  addition  to  the  amount  otherwise  authorized,  each 
year  during  the  period  the  bonds  have  to  run  sufficient  in 
amount  to  pay  the  accruing  interest  and  the  bonds  as  they 
mature.   (R.  S.  Sec.  2834^.) 

Sectiq]^  .    The  commissioners  of  a  county,  the  cilrk^Sl^s^* 

trustees  of  a  township  and  the  board  of  education  of  a  school  1^^^' 
Gistrict,  shall  not  enter  mto  any  contract,  agreement  or  ob- 
ligation involving  the  expenditure  of  money,  or  pass  any 


im 


HSBUimpAlllllB 


Bond  imum 
ftoi*  mile* 


resolution  or  order  for  the  appropriation  or  expenditure  of 
money,  unless  the  auditor  or  clerk  thereof,  respectively,  first 
certifies  that  the  money  required  for  the  payment  of  such 
obligation  or  appropriation  is  in  the  treasury  to^  the  credit 
of  the  fund  from  which  it  is  tO'  he  drawn,  or  been  levied, 
and  placed  on  the  duplicate,  and  in  process  of  collection 
and  not  appropriated  for  any  other  purpose.  Such  certifi- 
cate shall  be  filed  and  forthwith  recorded,  and  the  sums  so 
certified,  shall  not  thereafter  be  considered  iinappropriaied 
until  f1ie  coimty,  towillip  or  board  of  education,  is  fully 
discharged  irmu  the'  contract,  agreement,  or  obligation,  or 
as  long  as  the  order  or  resolution  is  in  force.   (R.  S.  ^Sec. 

Sectiof'  „„  .  All  contracts,  agreements  or  obliga- 
tions, and  orders  or  resolutions  entered  into  or  passed  con- 
trary to^  the  provision*  of  the  next  preceding  section,  shall 
be  void,  but  such  section  shall  not  apply  to  the  contracts 
authorized  to  be  made  by  other  provisions  of  law  for  the 
employment  of  teachc^rs,  officers,  and  other  schiool  employes^ 
of  bod'rds  of  education.   (R*  S.  Sec.  2834^*} 

Section  .  When  the  commissioners  of  a  coilnty, 
acting  in  accordance  to  law  have  incurred  obligations  or 
isstied  and  sold  bonds,  and  with  the  proceeds  of  such  ol>- 
ligations  or  bonds,  have  acquired  land  by  lease  or'  purchase, 
and  wholly  or  partially  completed  a  building  thereon,  and 
after  such 'i^oceeds  have  been  so'  expended,  ,and  the  county 
thereby  placed  in  the  ownership  ,and  possession  of  such  im- 
provement "or  building,  the  statute  under  which,  such  bonds 
were  issued  or  obligations  incurred,  by  final  judgment  of  a 
court  of  competent  jurisdiction  is  declared  unconstitutional 
and  'the  county  .authorities  enjoi,ne<I  from  levying  or  col- 
lecting 'taxes  'to  pay  the  interest  and  principal  of  such  bonds 
or  obligations,  whereby  the  county,  with  the  proceeds  of 
the  bonds  'which  it  still  netains,  has  acquired,  such  imjMXwe^ 
ment  or  building,  and  by  reason  of  the  unconstitutionality 
of  the  law  under  which  it  has  acted,  cannot  pay  i|s  obliga- 
tions outstanding  in  the  form  in  which  they  were  issuedy 
such  commissioners,  if  they  deem  it  for  the  best  interest 
of  the  county  sio  to  do,  may  fulfil  the  equitable  and  monaJ 
obliiaions  of  the  county  to  reimburse  the  holders  of  said 
bonds  or  obligations  to  an  amount  equal  to  the  principal 
and  interest  which  has  accrued  thereon,  (R.  S.  Sec.  28344:.) 

Section  .  For  the  purpose  provided  in  the  next 

S receding  section,  the  commissioners  may  issue  and  sell 
onds  of  such  county  or  borrow  money  in  such  amounts, 
for  stich  lengths  of  time  and  ,at  such  ra,te  of  interest  as  they 
deem,  proper,  not  exceeding  the  rate  of  'four  per  cent,  per 
,anniim.r, payable  semi-annually,  to  be'  used  in  'the  reimburse- 
ment and  pa^rment  of  such  equitable  and  moral  claims  s^d 
liabilities  against  such  county.  The  payment  or  reimburse- 
ment of  such  moral  or  equitable  claim  shall  not  be  fnade: 
of  a  claim  that  has^  remained,  due  or  unpaid,  and  upon  which 


lllr 


101 

no  payments  have  been  made  either  upon  the  principal  or 
interest,  for  a  longer  period  than  ten  years.  (R,  S.  Sec. 
2834t\) 

Section  .  If  the  county  connnissioners  of  such  SJve^io^W 

county  upon  the  written  request  of  the  holder  of  such  equi-  acnon, 
table  claim  against  the  county,  provided  in  the  second  pre- 
ceding section,  fail  within  six  months  after  such  demand 
to  make  provision  for  it,  the  holder  thereof  shall  have  a 
right  of  action  to  recover  the  amount  of  such  claim  and  in- 
terest against  such  county  at  any  time  within  ten  years  from 
the  time  the  cause  of  action  accrues,  or  from  the  date  of 
the  last  payment  of  principal  and  interest.  (R.  S.  Sec. 
28341:.) 

Section  .   The  county  coramissioners  may  de-  buudtaga!"™*'^ 

vote  the  building  or  improvement  which  the  county  has  ac- 
quired under  the  circumstances  mentioned  in  the  next  three 
preceding  sections  to  any  county  purpose*  (R.  S.  Sec. 
,2834^*) 

Sbction  .  When  in  the  circumstances  named  in  unSr^miSon?* 

the  next  four  preceding  sections,  the  county  commissioniers  stititiowa  mL 
have  entered  into  contracts  with  architects  or  builders  for 
the  supply  of  labor,  materials  or  supervision  for  the  con- 
struction of  an  improvement  or  building  upon  the  land  pur- 
chased by  the  commissioners,  in  the  circumstances  named  in 
said  sections,  and  such  labor,  materials  and  supervision  have 
been  furnished,  in  whole  or  in  part  and  such  county  has  re- 
ceived and  retains  the  benefit  thereof,  such  commissioners 
shall  pay  upon  such  contracts  the  fair  and  reasonable  value 
of  such  labor,  materials  and  supervision.  The  amount  so 
paid  shall  not  exceed  the  price  named  in  such  contracts  less 
all  payments  that  have  been  made  thereon  and  all  setoffs 
or  counter-claims  that  exist  in  favor  of  the  commissioners 
and  against  the  contracting  parties.    (R.  S.  Sec.  2834c-/.) 

Section  .  The  title  to  the  lands  and  buildings  Title  to^imo. 

as  provided  in  the  next  five  preceding  sections,  shall  be  in 
such  county  commissioners,  and  such  lands  and  buildings  SSSoflm*'" 
may  be  devoted  to  any  county  purpose,  or  if,  in  the  opinion 
of  the  commissioners,  they  are  not  needed  for  such  purpose, 
they  may  be  sold  by  the  commissioners  and  the  proceeds 
applied  to  any  county  purpose.   (R.  S.  Sec.  2834<:-l.) 

Section  .    The  county  commissioners,  if  they  B^nda  may  im 

deem  it  for  the  best  interests  of  the  county,  may  borrow  the  issued 
necessary  money  to  pay  the  amount  found  to  be  owing  upon  *^  levied, 
the  contracts  as  provided  in  the  second  preceding  section 
and  issue  their  negotiable  promissory  notes  therefor  extend- 
ing over  a  period  of  not  exceeding  ten  years,  and  drawing 
interest  not  to  exceed  five  per  cent,  per  annum  payable  semi- 
annually T4iie  commissioners  may  levy  a  tax  upon  all  the 
taxable  property  in  such  county  to  pay  such  promissory 
notes  and  interest  .as  they  become  due.  (R.  S.  Sec,  2834<:-l.) 


102 


SSSS  into    .    Section  .  Any  surplus  in  the  treasury  of  a  city, 

iiqiinr  moL  village,  county  or  township,  arising  from  taxation  upon  the 
business  of  trafficking  in  spirituous,  vinous,  malt  or  other  in- 
toxicating liquor  wliich  is  not  needed  for  the  purposes  named 
in  the  statutes  providing  for  the  distribution  of  such  taxes, 
may  be  transferred  to  anv  other  ftind,  including  the  school 
fund,  by  an  order  of  the  proper  aiithorities  entered  upon 
tlicir  miniites.  (R.  S,  Sec.  2834^.) 


I* 

» 


CHAPTER  XIII. 


Collection  of  Taxes, 


When  Hen  of  state  for  tuxes  attaclies. 

lilen  on  bank  shares. 

Bank  may  pay  taxes  and  deduct  dividends. 

CoUeetlon  of  tax  of  transient  trader. 

Agent  of  express  or  telegtaiiii  company 
to  pay  taxes  thereof. 

Unlawful  to  act  as  agent,  etc.,  for  certain 
companies  when  taxes  are  unpaid. 

Bail  road  company  shall  not  transport  any  - 
thing for  such  company. 

Penalty  on  non-payment  of  real  estate 
tax. 

Same. 

Owner  of  life  estate,  foardlan,  etc.,  to 
pay  tax. 

Payment  of  taxes  on  lands;  agents  and 

attorneys. 
Payment  by  other  person  than  owner. 
Ijien  for  such  payment. 
Guardian's  liability  for  neglect.  ' 
Executors. 

Agents  and  attorneys. 
Lien  on  land,  etc.,  for  money  advanced. 
Liability  of  tenants  In  dower,  etc.,  for 
neglect. 


Lien,  etc.,  for  taxes  paid  by  lien  holder. 

Rights  of  a  joint  owner  paying  Ms  por- 
tion of  tax. 

Persons  not  paying  liable  as  if  partition 
had  not  been  made. 

Mow  tax  on  lands  sold  at  judicial  sale 
paid. 

When  part  owner  shall  have  lien  for  tax. 

Bupllcate  of  unpaid  personal  property  tax 
to  be  made. 

County  treasurer  to  collect  taxes. 

Beading  of  list  of  delinquents;  employ- 
ment of  collectors. 

How  treasurer  to  collect  delimt nent  per- 
sonal tax. 

Judgment  shall  be  renderecL 

Taxes  for  specific  levies  used  for  sucli 
purpose. 

When  county  officer  allowed  counsel. 
County  solicitor  to  attend  to  such  suiti. 
Abstract  of  duplicate,  etc.,  transmitted 

to  auditor  of  state. 
Abstract  of  personal  property. 


Section  .   The  lien  of  the  state  for  taxes  levied  when  iien  of 

for  all  purposes,  in  each  year,  shall  attach  to  all  real  prop-  attaches, 
erty  subject  to  such  taxes  on  the  day  preceding  the  second 
Monday  of  April,  annually,  and  continue  until  such  taxes, 
with  any  penalties  accruing  thereon,  are  paid.  All  personal 
property  subject  to  taxation  shall  be  liable  to  be  seized  and 
sold  for  taxes.  The  personal  pioperty  of  a  deceased  per- 
son shall  be  liable,  in  the  hands  of  an  executor  or  adminis- 
trator, for  any  tax  due  on  it  from  the  testator  or  intestate. 
(R.  S.  Sec.  2838.) 

Section  .    Taxes  assessed  on  shares  of  stock,  Lien  on  bank 

or  the  value  thereof,  of  a  bank  or  banking-  association,  shall 
be  a  lien  on  such  shares  from  the  first  JVIonday  of  May  in 
each  year  until  they  are  paid.  If  such  taxes  are  not  paid 
at  the  time  required  by  law  by  a  shareholder,  and  after  no- 
tice received  of  the  county  treasurer  of  the  non-payment 
thereof,  the  cashier  or  other  officer  of  such  bank  or  Mflidng 
association  shall  not  transtfer  or  permit  to  be  transferred  the 
whole  or  any  portion  of  such  stock,  until  the  delinquent  taxes 
thereon,  together  with  costs  and  penalties  are  paid  in  full. 
No  dividend  shall  be  paid  on  stock  so  delinquent,  so  long 
as  such  taxes,  penalties,  and  costs,  or  any  part  thereof,  re- 
main due  and  unpaid.    (R.  S.  Sec.  2839.) 

Section  .    Such  bank  or  banking  association  Bank  may 

may  pay  to  the  treasurer  of  the  county  in  which  it  is  located,  dednct'^dfvi^'* 
the  taxes  assessed  upon  its  shares,  in  the  hands  of  its  share- 
holders  respectively,  as  provided  in  the  next  pneceding  sec- 
tion, and. deduct  the  amount  thereof  from  dividends  that 


(103) 


104 


^GMl'Cefiiiii.  M 

tKt  nff'  tnit* 


ipims.  4>r  'Ml* 

Spil  'OCMl* 


Unlawful  to 
act  M  agent, 
eta.  for  cer- 
tain com- 
panies when 
taxes  are  un* 


Hnilfiiiyi  omn- 
.gpgrafcyU  not 

^tliliig''  for  wm&k 

!W*l!iltllM»,.. 


raiaiir  on 

of  reSr 
tftte  ite. 


are  due  or  thereafier  become  due  on  such  shares,  or  from 
any  funds  in  its  possession  belonging  to  such  shareholder. 
(R,.  S.  Sec.  2840.) 

Section  .    When  the  county  auditor  certifies 

to  the  county  treasurer  the  amount  of  tax  assessed  upon  a 
rttitin  made  by  or  for  a  transient  trader,  under  chapter 
three  of  this  title.  t|ie  treasurer  shall  forthwith  enter  it  upon 
the  duplicate  aiiliili^^^  such  trader  of  the  amount  assessed. 
If  he  neglects  or  tiefuses  to  pay  the  amount  within  twenty- 
fow  liours  after  receiving  such  notice,  the  treasurer  shall 
collect  it  by  any  process  or  proceeding  authorized  in  a  case 
of  delinquent  personal  property  tax.    (R.  S.  Sec.  2841.) 

Section  .  The  agent  of  an  express  or  telegraph 

company  shall  retain  in  his  hands  and  pay  to  the  county 
treasurer  the  amount  of  all  taxes  assessed  against  such  com- 
pany. In  default  of  sufch  payment,  tlie  treasurer  shall  col- 
lect the  tax  as  in  other  cases  of  delinquent  personal  property 
tax.  When  there  is  more  than  one  such  agent  of  the  same 
company  in  one  county,  the  agent  thereof  in  the  principal 
city,  or  village  of  such  county,  may  assmne  tlie  payment  of 
such  tax,  and  upon  so  doing,  the  other  agents  in  the  county 
shall  not  te.  required  to  retain  funds  to  pay  'tlie  tax.  (R.  S. 
Sec  284^'^  t 

Section  ,  If  the  taxes  assessed  against  an  ex- 
press, telegraph,  telephone,  or  insurance  company,  in  any 
county  in  this  state,  remains  due  and  unpaid  to  the  treas- 
urer of  the  'County,  for  twenty  days  after  the  time  provided 
by  law,, for  'the  payment  thereof,  no  person  or  corporation, 
shall  act  as  agent,  or  transact  any  business  for  such  company 
■so  in  default,  until  the  tax,  intcfiest,  and  :penalty  are  paid. 
(,R,  S.  Sec.  .2843.) 

Section  ,.  .After  the  default  in  payment  of  taxeS' 
named  in  the  next  preceding  section,  a  railroad  company 
which,  directly  or  indirectly,  conveys  or  carries  for  such 
defaulting  express,  telegraph,  telephone,  or  insurance  com- 
pany a  package  of  money,  merchandise,  or  other  articles, 
or  transmits  a  lelegraphic  message,  after  having  notice  of 
such  default,  for  each  offense,  shall  forfeit  and  pav  a  sum 
equal  to  the  amount  of  such  tax  due  and  unpaid,  with  the 
interest  and  penalty  thereon,  to  be  recovered  by  an  action 
in  the  name  of  the  state,  in  the  county  where  the  tax  is  as- 
sessed,  with  costs  of  suit.  (R.  Sllllll.  2843.) 

Section  .  If  one-half  the  taxes  charged  against 

an  entry  of  real  estate  is  not  paid  on  or  before  the  twentieth 
day  of  December,  in  that  year,  or  collected  by  distress  or 
otherwise,  prior  to  the  February  settlement,  a  penalty  of 
if  teen  per  cent,  thereon  shall  be  added  to  such  half  of  said 
taxes  on  the  dupliote.  If  such  taxes  and  penalty,  includ- 
ing the  remaining  half  thereof,  are  not  paid  on  or  befone 
the  twentieth  of  June  next  thereafter,  or  collected  bv  dis- 
tress or  otherwise  prior  to  the  next  August  settlement,  a 
like  penalty  shall  be  charged  on  the  last  half  of 'such  taxes. 


im 


The  total  of  such  amounts  shall  constitute  the  delinquent 
taxes  on  such  real  estate  to  be  collected  in  the  manner  pre- 
scribed by  law.    (R.  S.  Sec.  2844.) 

Section  .    If  the  total  amount  of  delinquent  ^'^"^®* 

taxes  and  penalty  as  provided  in  the  next  preceding  section, 
together  with  one-half  of  the  taxes  charged  against  such 
real  estate  for  the  current  year,  is  not  paid  on  or  before 
the  twentieth  day  of  December,  of  the  same  year,  the  delin- 
quent taxes  and  penalty,  and  the  whole  of  the  taxes  of  the 
current  year  shall  be  due,  and  be  collected  by  the  sale  of  the 
real  estate,  in  tlie  manner  authorized  by  law.  If  the  first 
half  of  the  taxes  charged  upon  any  real  estate  is  paid  on  or 
before  the  twentieth  day  of  December,  as  provided  by  law, 
but  the  remaining  half  thereof  is  not  paid  on  or  before  the 
twentieth  day  of  June  next  thereafter,  or  collected  b)r  dis- 
tress or  otherwise,  prior  to  the  next  August  settlement,  as 
proviild  by  law,  a  like  penalty  shall  be  added  to  such  un- 
paid taxes,  and  they  shall  be  treated  as  delinquent  taxes, 
and,  with  the  taxes  of  the  current  year,  colkcted  by  the 
sale  of  such  real  estate,  as  aforesaid.  (R.  S.  Sec.  2844.) 

Section  .  Each  person  shall  pay  tax  for  the  SSSS 

lands  or  town  lots  of  which  he  is  seized  for  life,  or  in  dower,  ^^^j^Sx-****" 
or  which  he  has  care  of  as  guardian  or  executor.   He  shall 
also  pay  tax  for  the  lands  or  town  lots  which  he  has  care 
of  as  agent  or  attorney,  if  he  has  sufficient  funds  of  the 
principal  in  his  hands.   (R.  S.  Siec.  2845.) 

Section  .   Each  person  holding  lands  shall  pay  ^^^^^^^ 

the  tax  assessed  thereon  each  year,  but  an  agent  or  attorney  lands;  agents 
shall  not  be  required  to  pay  such  taxes,  unless  sufficient  attorneys, 
money  of  his  principal  is  in  his  hands  to  pay  them.    (R.  S. 
Sec.  2847.) 

Section  .    Each  person  owning  lands^  may 

authorize  or  consent  to  the  payment  by  another,  of  the  taxes  thm  owner, 
levied  upon  such  lands.  A  person  so  paying  such  taxes  shall 
irst  obtain  from  the  owner  or  owners  of  such  lands  a  cer- 
tificate of  authority  to  pay  them,  signed  in  the  presence  of 
two  witnesses,  and  acknowledged  before  an  officer  author- 
ized to  administer  oaths.  Such  certificate  shall  contain  an 
accurate  description  of  the  property  as  shown  by  the  tax 
duplicate,  the  arnount  of  the  taxes  levied  thereon,  the  year 
for  which  they  were  levied,  the  name  of  the  person  author- 
ized to  pay  them,  and  the  date  of  the  payment  thereof,  (R. 
S.  Sec.  2847- 

Sbction  .    The  person  so  paying  such  taxes,  Uen  for  auoh 

within  ten  days  from  the  date  of  the  pa\^ment  thereof,  shall  Payment, 
file  such  certificate  in  the  office  of  the  county  recorder  for 
record.  When  the  certificate  has  been  filed  the  amount 
thereof  with  interest  at  eight  per  cent,  per  amium  from 
the  date  of  the  payment  of  such  tax,  sliall  become  a  lien 
upon  such  rea4  estate  in  preference  to  all  liens  thereafter  at- 
taching to  the  property  and  in  preference  to  all  pre-existing 
hens,  the  holders  of  which  have  executed  and  acloiowledged 


106 


Qmriliaii*a 
llaWllty'  iter 


ittomeys. 


ten  in.  .tend, 
etc.,,,  .fiir 
,in:<»«y  ai- 
vmi©«i». 


Ull,Ml.ft,y  of 
t,ea%Bts  in, 
■dOwer.  etc, 
for  ne»l«cL 


Lien.  etc.. 
for  taxm 

Eaid  by  Hen 
older. 


siicli  cert,ifimle  o,f  aiitliority.  The  money  ,so  paid,  w,itli  the 
iiiterest  thereon,  may  be  ,recovered  by  action  for  money  paid 
to  hm  use  against  the  pe.mm  lega,lly  liable  for  the  pavment 
of  the  tax.  S«ch  action  may  be  bronglit  by  the  person  so 
paying  the  ta,x,  at  any  time  after  the  expiration  of  one  y,e^if 
from  the  date  of  the  .payment  thereof.  The  certificate  so 
filed  with  the  recorder,  shall  be  recorded  and  cancelled  in  like 
manner  as  mortgages  on  real  estate,  in  a  book  to  be  separatc- 
•ly  ,kept  and  indexed  by  him  for  that  purpose,  and  the  re- 
corder shall  receive  such  fees  as  are  prescribed  by  law  for 
recording  ,real  estate  ,m,ortgages,   (,R,. '  ,S.  Sec.  2847.) 

Section  .   Each  person  holding  lands  as  guard- 
,i.an,  n,eglecti,ng  or  refusing  to  list,, or  pav  the  taxes  thereon, 
111  m,aii,n,er  aforesaid,  shall  be  liable  to  Us  ward  or  wards, 
for  any  damage. he  may  have  sustaa,n,cd  by  such  neglect  or 
 wtusal.  (R.  ,S.  Sec.  2848.) 

Section  Each  person  being  seized,,  or  having 

the  care  of  lands,  as  executor,  and  neglecting  or  refusing  to 
pay  the  taxes  thereon,  in  manner  aforesaid,  shall  be  liable 
to  the  devisee  or  devisees  of  the  person  whose  executor  he 
IS,  for  any  damage  occasioned  by  such  neglect.  (R.  S, 
bee.  2849.) 

Secti,o,n  .  Each  ,person  having  the  care  of  lands, 

as  agent  or  attoraey,  ha.ving  funds  of  the  principal  in  his 
lands,  neglecting  or  refusing  to  pay  the  taxes  on  such  lands, 
shall  be  liable  to  his  principal,  for  any  damage  such  prin- 
apal  may  have  sustained  by  such  neglect  or  refusal.  (R. 

Section  .    Each  attorney,  agent,  guardian,  or 

executor,  seized  or  having  the,  care  of  lands  who  is  subjected 
to  any  trouble  or  expense,  in  paying  the  'taxes  thci«iii,,  or 
advances  his  own,  money  for  listing  or  paying  the: "  ■tmcS' 
thereon,  shall  be  allowed  a  reasonaWe  compensation  for  the 
time  spent,  the  expenses  incurred,  and  money  advanced, 
which  shilll  be  a  just  charge  against  the  person  for  whose 
benefit  it  was  advanced,.   (R.  S.  Sec.  2851.) 

SecTioif   If  any  person  seized,  of  lands  in 

dower,  or  ,fQr  life,,,  neglects  to  pay  the  taxes  thereon,  so  that 
such  ,laiids  sirt  sold  for  the  payment  thereof,  and  within  one 
vear  after  such  sale,  does  not  ,red,eem  them,  according  to 
law,  lie  shall  forfeit  to  the  person  or  persons  next  entitled 
to  such  lands  in  remainder  or  reversion,  all  the  estate  which 
he  has  in  such  ,lands.  The  remainder  nan  or  reversioner 
may  redeem  the  lands  in  like  manner  as  other  lands  are  re- 
deemed after  having  been  sold  for  taxes.  The  person  so 
neglecting  shall  be  liable  to  the  persons  next  entitled  to  the 
estaite,  for  all  damages  such  persons  have  sustained  by  such 
neglect,.   (R„  S,,  Sec.  2852.) 

SECTi,o,if  ,.    ,A  person  'having  a  lien  upon  real 

estate  may  pay  the  taxes  which  are  a  lien  therein,  and  the 


107 

amount  so  paid,  from  the  time  of  payment,  shall  be  a  lien 
upon  such  real  estate,  in  preference  to  all  other  liens.  The 
money  so  paid  may  be  recovered  by  action  for  money  paid 
,for  his  use  against  the  person  or  persons'  liable  for  the  pay- 
ment of  the  taxes.   (R.  S.  Sec.  2853.) 

Section  .   When  a  tract  of  land  is  owned  by  Rights  of 

two  or  more  persons,  as  joint  tenants,  co-parceners,  or  ten-  jjaying^"^ 
ants  in  common,  and  one  or  more  of  them  has  paid  the  tax,  porUon  off 
or  tax  and  penalty,  charged  or  chargeable  on  his  or  their 
proportion  of  such  tract,  and  one  or  more  of  those  remain- 
ing has  failed  to  pay  his  or  their  proportion  of  the  tax,  or 
tax  and  penalty,  charged  or  chargeable  on  said  land,  and 
]jartition  of  the  land  is  made  between  them,  the  tax,  or  tax 
and  penalty,  so  paid,  shall  be  deemed  to  have  been  paid  on 
the  proportion  of  such  tract,  set  off  to  the  person  or  persons 
who  paid  his  or  their  proportion  of  the  tax,  or  tax  and  pen- 
alty.   (R.  S.  Sec.  2854-) 

Section  .    Such  person  or  persons  so  paying  Persons  not 

the  tax,  or  tax  and  penalty,  shall  hold  the  proportion  of  ^""'S^^^^^Sm 
such  tract,  so  set  off  to  him  or  them,  free  from  the  residue       not  been 
of  the  tax,  or  tax  and  jpcnalty  charged  on  the  tract  before  **' 
pittitioa.  The  proportion  of  the  tract  set  off  to  the  person 
or  persons  who  has  not  paid  his  or  their  proportion  of  the 
tax, -or  tax  and  penalty,  shall  be  charged  with  the  portion  of 
the  tax,  or  tax  and  penalty,  remaining  unpaid,  in  like  man- 
ner as  if  partition  had  been  made  before  the  tax,  or  tax  and 
penalty,  had  been  assessed,  and  the  proportion  of  the  tract, 
originally  listed  for  taxation,  in  the  name  or  names  of  the 
delinquent  person  or  persons.    (R.  S.  Sec.  2854.) 

Section  .    When  lands  so  held  by  tenants  in  how  tax  on 

common  are  sold  upon  proceedings  in  partition,  or  taken  by  jSdfciarsie'* 
the  election  of  any  of  the  parties  to  such  proceedings,  or  real  paM. 
estate  is  sold  at  judicial  sale,  or  by  administrators,  execu- 
tors, guardians,  or  trustees,  the  court  shall  order  the  taxes 
and  penalties,  arid  the  interest  thereon  against  such  lands 
to  be  discharged  out  of  the  proceeds  of  such  sale  or  election. 
(R.  S.  Sec.  &54*) 

Seciioh  .  A  part  owner  paying  the  tax  on  the  When  imrt 

•    t    *      A       M      A.      r    V»  t   1     •         ^_  1    11  i_        owner  siiAll 

whole  tract  or  tracts  of  which  he  is  part  owner,  shall  have  have  uen  for 
a  lien  on  the  shares  or  parts  of  the  other  part  owner  for  the  ^' 
tax  paid  in  respect  to  their  shares  or  parts,  which,  with  in- 
terest thereon,  he  shall  be  entitled  to  receive  on  sale  or  par- 
tition of  such  lands,  and  the  collection  of  which,  with  inter- 
est, he  may  enforce  as  any  other  lien  or  charge.  (R.  S,  Sec. 
2854.) 

Sfxtion  '.    Immediately  after  each  senii-annual  Duplicate  of 

settlement  in  August  the  county  auditor  shall  make  a  tax  ^^^^^^^  rcf  ert 
list,  and  duplicate  thereof,  of  all  the  taxes  on  personal  prop-  tax^to^be^^  ^ 
erty  remaining  j.mpaid,  as  shown  by  the  treasurer's  books,  n****^- 
and  the  delinquent  record  as  returned  by  him  to  the  auditor. 
Such  tax  list  and  duplicate  shall  contain  the  name,  valua- 


108 


tioii  and  anioiiiit  of  persotial  property  taxes,  with  the  ten 
per  cent,  penalty  thereon,  due  and  unpaid.  He  shall  deliver 
the  diiplicate  to  the  treasurer  on  the  fifteenth  day  of  Sep- 
tember, annually   (R.  S.  Sec.  2855.)  ' 

SrT'^  Seoto^^  .  The  county  treasurer  shall  forthwith 
tasfm  collect  the  taxes  and  pengty  on  the  duplicate  by  any  of  the 
means  provided  by  law,'''  Ind  .  for  his  services,  shall  be  al- 
lowed five  :per  cent,  on  the  amount  collected.  Such  compen- 
sation shall  be  allowed  to  him  out  of  the  amount,  so  col- 
lected, on  his  next  semi-annual  settlement,  when  the  dupli- 
cate shall  be  settled  and,  the  balance  of  the  funds  collected, 
dmtribaM  in  proper  proportions  to  the  appropriate  funds. 
(.R.  S,  Sec.  2856.) 

LTtf 'ief     ^    Sectiom  .   The  county  commissioners,  at  each 

n^^^L,  nf  f^Pf^o^'^'  session,  shall  cause  the  list  of  ,pe:rsons  delinquent 
-oSSSSi  M  payment  on  personal  property  to  be  publicly  read.  If 
ticv  deem  it  necessary,  they  may  authorize  the' treasurer  to 
employ  collectors  to  collect  such  taxes  or  part  thereof,  pre- 
scnbing  the  compensation  of  such  collectors  which  shall  be 
paid  out  of  the  county  treasury.  All  such  allowances  shall 
be  apportioned  ratably  by  the  county  auditor  among  all  the 
funds  entitled  to  share  in  the  distribution  of  such  taxes.  (R. 

to  ^iSTSr      .  Sectio.^  .  When  personal  taxes  stand  charged 

^mA^  agamst  a  person,  and  are  not  paid  within  the  time  prescribed 
by  law  for  the  payment  of  such  taxes,  the  treasurer  of  such 
county,  in  addition  to  any  other  remedy  provided  by  law 
for  the  col  lection  of  personal  taxes,shall  enforce  the  collec- 
tbn  thereof  by  a  civil  action  in  the  name  of  such  treasurer 
agaillst  such  person  for  the  recovery  of  such  unpaid  taxes. 
It  shall  be  sufficient,  havin^^  made  p«ipcr  parties  to  the  suit, 
for  the  treasurer  to  allege  in  his" bill  M  particulars  or  peti- 
tion that  the  taxes  stand  charged  upon  the  duplicate  of  the 
county  against  such  person,  that  they  are  due  and  unpaid, 
and  that  such  person  is  indebted  in  the  amount  appearing  to 
be  due  on  &e  duplicate,  and  the  treasurer  need  .not  set  forth, 
m  his  ■petition,  any  other  or  further  special  matter  relating 
thereto.  The  tax  duplicate  shall  be  prima  facie  evidence  on 
the  trial  of  the  action,  of  the  amount  and  validity  of  .the 
taxes  appearing  due  and  unpaid  thereon,  and  of  the  non- 
payment thereof,  without  setting  forth  in  his  petition  any 
otlier  or  further  special  matter  relating  thereto.  (R.  S.  Sec. 
2859.) 

'^1^  »ti-  Sectiom  .  On  the  trial  of  the  action  provided  in 

the  next  preceding  section,  if  it  is  found,  that  such  person 
IS  indehted,  judginent  shall  be  rendered  in  favor  of  the 
treasurer  prosecuting  the  action  as  in  other  cases.  The  nidg- 
ment  debtor  shall  not  be  entitled  to  the  benefit  of  the  laws 
for  stay  of  execution  or  exemption  of  homestead,  or  Other 
property,  from  levy  or  sale  on  execution  in  the  enforcement 
of  such  judgment.   (R.  S.  Sec.  2859.) 


10§ 


Section  .   The  county  auditor  shall  carefully  Taxes^for^spe- 

ascertain  the  net  amount  of  taxes  collected  for  each  par-  ased  for  euch 
ticular  purpose.   A  specific  fund  shall  not  be  used  for  any  ^  ^  ' 
other  purpose  than  that  for  which  it  was  levied  until  such 
purpose  has  been  satisfied.  The  amount  collected  from  the 
tax  on  dops  shall  be  applied  to  indemnify  loss  by  injury  to 
sheep,  so  wr  as  needed  for  that  purpose.  (R.  S.  Sec.  2861.) 

Section  .  When  an  action  has  been  commenced  wj«i  coimty 

agiinst  the  county  treasurer,  county  auditor,  or  other  county  SSeL 
officer,  for  performing,  or  attempting  to  perform,  a  duty 
authorized  or  directed  by  statute  for  the  collection  of  the 
public  revenue,  such  treasurer,  auditor,  or  other  officer,  . 
shall  be  allowed  and  paid  out  of  the  county  treasury  reason- 
able fees  of  counsel  and  other  expenses  for  defending  the 
action.  The  amount  of  damages  and  costs  adjudged  against 
him,  with  the  fees,  expenses,  damages  and  costs  shall  be  ap- 
portioned ratably  by  the  county  auditor  among  all  the  par- 
ties entitled  to  share  the  revenue  so  collected,  and  be  de- 
ducted by  the  auditor  from  the  shares  or  portions  of  revenue 
at  any  time  payable  to  each,  including  as  one  of  the  parties, 
the  state  itself,  as  well  as  the  counties,  townships,  cities,  vil- 
lages, school  districtsi,  and  organizations  entitled  thereto. 
(R.  S.  Sec.  2862.) 

Section  .   In  each  county  in  which  there  is  a  itor  to  attend 

coimty  soHcitor,  or  a  board  of  control  having  a  solicitor,  the  •"^^ 
county  solicitor  and  the  solicitor  of  such  board  shall  take 
charge  of  and  attend  to  all  actions  against  any  county  officer 
in  such  county  for  performing,  or  attempting  to  perform, 
any  of  the  duties  authorized  by  law.  Such  officers  shall  not 
employ  any  other  counsel  to  defend  such  action  or  suit  (R. 
S.  Sec.  2862.) 

Section  .   The  county  auditor,  on  or  before  the  ^^p*^*  **ftc 

first  day  of  October,  annually,  shall  make  and  transmit  by  transmitted  to 
mail,  to  the  auditor  of  state,  a  complete  abstract  of  the  du-  stite.**^  **' 
plicate  of  his  county.    Such  abstract  shall  state  the  aggre- 
gate value  of  the  taxable  property,  and  the  total  amount  of 
taxes  for  all  purposes  assessed  thereon  for  that  year.  (R. 
S.  Sec.  2863.) 

Seciton  .  At  the  time  provided  in  the  next  pre-  Abstract  of 

ceding  section,  the  county  auditor  shall  also  make  and  trans-  Srty?" 
mt  to  the  auditor  of  state,  an  abstract  of  the  number  and 
value  of  each  of  the  enuipcfited  articles,  the  value  of  mer- 
chants* and  manufacturers'  stocks,  and  the  value  of  all  other 
personal  property,  moneys,  credits,  investments  in  bonds, 
stocks,  joint  stock  companies,  or  otherwise,  and  the  value  of 
all  other  articles  of  personal  property,  as  returned  by  the 
township  assessors,  or  as  fixed  by  the  county  board  of 
equalization.  Such  abstracts  shall  be  made  out  in  the  form, 
•  and  the  statement  shall  contain  such  details  as  the  auditor 
of  state  prescribes.    (R.  S.  Sec.  2863.) 


CHAPTER  XIV. 


Delinqmmii  Lm^ds, 


,,:gi(HI«itl:on  ©f  list  of  fl«tle<iii«t  IftMlw. 

mm.,  fcr  poWiaitloii  of  ietlMiiieBt  ani 

forteltei  Itai  list:. 
Aidltor  to  coii;pin'  'ielinqioit  lltt  wltli 

ittptlcati. 

Copf  tiiii*rt«<l  In  4«ll:Bf];ii«iit  Itst;  c#rtW-. 

'Jliea  deliiiiniont  list  not  piibl tolled.. 

.pit  «b€  attiflavlt  mnt  to  iradltor  #f  itiite. 

Sahs  of  deliBtitient  tands. 

How  to  »roeei!d  If  purcliaMr  falls,  to  pay. 

Ctaiatf  andltor  or  depa.ty  to  att«i:d  wtoa 
of  deltBf  neat  .laada 

Copy  of  rtttini;  «f  Mtl«i  forwarded,  to  tadl- 
tor  of  mntf.  * 

Certlflc-iU.^  i-ufchns.'  of  deltnqacat  laada. 
tScSL*"'"'""''^*  *"*'**^^****^  under  aaeli  «sr- 

Wben  intrfcy  aad  deed*  shall  be  nade. 

Vertlieatei  asslKoable. 

Wfaen  auditor  to  make  fliiiiu 

When  different  tracts  sold  to  one  p«r- 

^^flli'ier«  auditor  to  make  one  deed. 

Title  liy  deed  and  It.ii  effect  as  <»vldence. 

When  snrvey  of  land  sold  for  taies  dis- 
penaed  with. 

Ilircbawr  of  the  Intereet  of  Joint  tenant, 
etc.,  t«  Iwld  in  coamim. 

Lien  of  taic  MrehasBr.  etc.,  if  mie  tn¥alid. 

W  hen  sale  sbt  hiTalfd. 

Deeds  mada  wlMn  c«rtillea.'t«t.  .lost  or  de- 
stroyed. 


When  auditor  to  Iceep  minutet  of  deeds 

made. 

Same  as  to  "redemption,  of  landi. 
Sale  of  land  for  taxes  paid.  void. 
When  auditor  may  make  deeds  for  lands 

In  other  cowntles. 
Auditor  to  transfer  land  sold  for  taxes. 

Itedempiim  of  Bellaf  aca^  LanaB. 

Application  for  redemption  to  he  .iiia:de' 

tO'  auditor, 
lianis  ;BoM  for  taxes:  .nay  he  redaeiiied 

wiihiti.  two  .years. 
How  lands  may  he  :redeem;ed. 
fSame.                           ■  ■ 
Joint  o'wner.  etc...  may  nilMB.  Hlg:  -gwi- 

portloa. 

Piwceedlngsj  of  party,  etc.,  on  implication 
to  redeem. 

Payment  of  redemption  money  to  tax  pur- 
chaser, etc. 

Wten  audltur  to  mote  on  certificat*  'that 
'  'IBIIttlt  'tas  aot  been  made. 

Auditor  shall  note  redemption  on  record. 

Tail  purchaser's  improvements ;  how  paid 
for  etc* 

Jiale.  'etc'  for  taxes  of  lands,  etc..  nuder 

permanent  lease. 
Iia.nd  .returned,  delintiient,  upon  which 

taxes^  were  pi.M.. 


nbllcttthin  of 
.lint  of  dtoln- 
qii«nt  lands. 


Section  ,   Each  county  auditor  shall,  cause  the 

list  of  delioquciit  land  in  his  county  to  be  published  weekly 
for  two  weeks  between  the  twentieth  day  of  December  and 
the  third  Tuesday  in  January,  next  ensuing,  in  one  news- 
pajMir  in  the  English  language,  printed  and  of  general  cir- 
atlation  m.  the  county,  and  one  newspaper  of  the  ■Ge.rman 
.language,  if  there  is  such  .newspa.per  printed,  published  and 
of  general  circulation  thereiiL  There  shall  be  attached  to 
the  list  a  notice  that  the  delinquent  lands  will  'be  .sold  by  the 
county  treasurer,  as  provided,  by  law,    (R.  S,  Sec.  2864,) 

-  Such  notice  shall  be  in  substance,  as 


Malice.  #f  atle.  SECTION 

follows: 


Deiinqumt  T&x  Sde.. 


The  lands,  lots  and  parts  ol  lots  returned  delinquent  by 

the  treasurer  of  county,  with  the  taxes 

and  penalty  charged  thereon  agreeably  to  law,  arc  contained 
and  described  in  the  folfowing  list,  viz:  (here  insert  the  list 
With  the  name  or  names  .of  the  owner  or  owners  of  the  .said 
respective  tracts  of  land,  or  town  tots,  as  designated  on  the 
duplicate).  And  notice  is  hereby  giv«n.  .that  the  whole  of 
such  several  tracts,  lots  or  parts  of  lots,  or  so  much  thereof 
as  may  be  necessary  to  pay  the  taxes  and  penalty  cljarged 
thereon,  will  be  sold  by  the  county  treasurer  at  the  court 
house  in  such  county  on  the  third  Tuesday  of  January,  . . , . 

(IW) 


Ill 


 unless  the  taxes  and  penalty  are  paid  before 

that  time,  and  that  the  sale  will  be  continued,  from  day  to 
day,  until  the  several  tracts,  lots  and  parts  of  lots,  have 
been  sold  or  oifercd  for  sale.   (R.  S.  Sec.  2864.) 

Section  .   The  publishers  of  newspapers,  for  Fees  for  pubii- 

advertising  the  delinquent  and  foffeited  list  of  the  several  iSquent^arld ' 
counties,  and  the  notice  of  sale  shall  be  entitled  to  receive  a  fig^®*^®** 
sum  not  exceeding  the  followincf  rates :  For  the  notice  of 
sale,  ten  dollars;  for  designating  the  several  school  districts, 
townships,  village*  and  cities,  and  the  several  wards  in  a 
city,  fifty  cents  each ;  and  for  each  tract  of  land,  city  or  town 
lot,  or  part  of  lot,  contained  in  each  of  such  lists,  thirty 
cents.  A  greater  sum  than  one-half  of  the  taxes  and  pen^ 
alties,  due  on  any  tract,  lot,  or  part  of  lot,  shall  not  be  al- 
lowed for  advertising  such  tract,  lot,  or  part  of  lot.  Such 
property  shall  not  be  published  in  a  list,  as  delinquent,  if 
the  taxes  and  penalty  thereon  had  been  paid  on  or  before 
the  twentieth  day  of  Decera.ber.   (R.  S.  Sec..  ■2865...) 

Section  .    liefore  advertising  such  list  of  dc-  ^mpare^le- 

liiiquent  lands  and  lots,  the  county  auditor  shall  compare  it  "S*^"^"* 
with  the  duplicate  in  the  office  of  tlie  county  treasurer,  and  ' 
strike  thereftom  all  lands  or  town  lots  upon  which  the  taxes, 
iiiterest,  and  penalty  of  the  preceding  year,  with  the  taxes 
of  the  current  year,  have  been  paid,  and  advertise  the  re-  ■ 
mainder  as  provided  in  this  chapter.    (R.  S.  Sec.  2866.) 

Section  The  county  auditor,  on  or  before  the  copy  inserted 

day  of  sale  mentioned  in  such  notice,  shall  insert  at  the  foot  ifstf  cSSiT* 
of  the  record,  on  the  delinquent  list,  a  copy  of  the  notice, 
and  certify  on  the  record,  immediately  following  such  no- 
tice, the  name  of  the  paper,  and  the  length  of  time  such  list 
and  notice  were  published  therein.    (R.  S.  Sec.  2867.) 

Section  .   If  a  county  auditor,  by  inadvertence  deun- 

or  mistake,  omits  to  publish  the  delinquent  list  of  the  county  not  "pub- 
as  required  by  law,  he  shall  charge  the  lands  and  town  lots 
with  the  taxes  and  penalty,  if  such  taxes  and  penalty,  with 
which  the  lands  and  town  lots  therein  stand  charged  have 
not  been  paid  before  the  tenth  day  of  August  of  the  next 
succeedinryear.  He  sliall  also  chkrge  them  with  the  taxes 
of  the  current  year,  and  record,  certify,  and  publish  them 
as  pa.rt  of  the  delinquent  list    (.R.  S.  Sec.  2808.) 

Section  .    The  county  auditor  shall  send,  by 

mail,  to  the  auditor  of  state,  one  paper  containing  a  list  of  auditor^of 
delinquent  and  forfeited  lands,  and  a  copy  of  the  account 
of  the  printer,  as  sworn  to  by  him  and  allowed  by  the  audi- 
tor.  (R.  S.  Sec,  2869.) 

Section  .   The  county  treasurer  or  his  deputy  ^efit**'iand«?* 

shall  attend  at  tlie  coiu*t  house  in  the  county,  on  the  third 
Tuesday  in  January,  in  conformity  with  the  notice  pre- 
scribed in  the  first  section  of  this  cfiapter,  and  at  and  after 
the  hour  of  ten  in  the  forenoon,  offer  for  sale,  separately. 


IIS 


Hw  to  UK*- 
cecd  if  'pir- 
eliiiMr  1  uls  tO' 


tcir  or  itpntj 
to  altni 

,Mft||hMi  d6'»' 
IvIflMili  'luiiiils. 


Copy  of  record 
of  sales  for- 
waxded.  to 
auditor  of 


Certificate  of 
MUPehase  of 
jfteltaqiieiit 
lands. 


Dtltsr  oi  Miintr 
«urveyor  irndtr 
such  car- 
tiflcatit* 


each  tract  of  land,  city  or  town  tet,  or  part  of  lot,  contained 
in  such  advertisement,,  on.  whicll.  the  taxes  and  .penalty  have 
not  been  paid.  The  person  or  persons  offering  at  the  sale 
to  pay  the  taxes  and  penalty  charged  on  such  land,  lot  oi 
part  of  lot,  for  the  least  quantity  thereof,  shall  be  the  pur- 
chaser or  purchasers  of  such  quantity.  Tlie  treasurer  shall 
cottiaic  such  sale  from  day  to  day  until  each  of  such  tracts, 
lots  or  parts  of 'iots,  have  been  soM  or  offered  .for  sale.  (R. 
S.  Sec.  :287o.) 

Section  .   The  person  or  persons  purchasing 

such  tract  of  land  or  town  lot,  or  any  part  thereof,  shaS 
forthwith  pay  to  the  treasurer  the  amount  of  'taxes  and  pen- 
alty charged  thereon.  On  failure  so  to  do,  the  treasurer 
shall  forthwith  ofcriStid  land  or  town  lot  again  for  sale,  in 
like  manner  as  if  no  such  sale  had  been  made.  The  person 
so  failing  to  make  payment  shall  forfeit  and  pay  twenty-five 
per  cent  on  the  amount  of  the  tax  and  penalty  to  be  recov- 
ered by  a  civil  action,  in  the  name  of  the  treasurer,  for  the 
use  of  the  county,  before  any  justice  of  the  peace  or  court 
having  jurisdiction  thereof.,    (R.  S.  Sec.  2871.) 

SEOnoN  .   The  county  auditor,  or  his  deputy, 

shall  attend  all  such  ,sales  of  delinquent  lands  and  .tots,  made 
by  the  treasurer  of  his  county,  and  make  a  record  thereof  in 
a  substantial  book.  He  shall  describe  therein  the  several 
tracts  of  .land  .and  lots  sold  .at  the  sale,  as  described  in  the 
.adverti.sem.ent  a.fore.said,  and  state  how  m.uch  of  each  tract 
of  land  or  lot  'was.  sold,  and  tO'  whom  :sold.  If  a  tract  or  lot 
remain  unsold  for  want  of  bidders,  he  shall  so  enter  it  in 
a  substantial  book  kept  for  that  purpose  in  the  county  audi- 
tor's .office,  to  be  designated  as  ''the  forfeited  land  record" 
of  said  county.   (R.  .§.  Sec.  2872.)  - 

Section  .   Tlie  county  auditor  shall  make  and 

certify  a  copy  of  all  lands  forfeited  at  each  annual  delin- 
quent tax  sale,  and  forward  it  tp  the  auditor  of  state  each 
year  at  the  time  of  making  the  settlement  with  the  county 
treasurer,  next  after  such  sale,    (R,  S.  Sec.  2872.) 

Section  .   The  county  auditor  shall  make  and 

deliver  to  the  purchaser  of  land  or  lots,  sold  for  delinquent 
taxes  as  aforesaid,  a  certifiote  of  purchase,  therein  describ- 
ing the  land  or  lots  so  sold,  as  described  in  the  tax  dupli- 
cate, and  stating  therein  the  amount  of  taxes,  and  penalty 
for  which  they  were  sold.  If  only  a  part  of  a  tract  is  sold, 
such  certificate  shall  specify  the  quantity  sold,  and  be  di- 
rected to  the  county  surveyor,  who,  when  requested  by  the 
purchaser,  his  assignee,  or  heirs,  shall  lay  off,  by  metes  and 
bounds,  in  a  square,  as  near  as  practicable,  at  the  most 
northwesteriy  corner  of  the  tract  from  which  the  sale  was 
made,  the  quantity  so  sold.   (R.  S.  Sec.  2873.)         •  , 

SiCliON  .   If  the  sale  is  made  from  an  irtiot  or 

«tfet,,  in.  a  city  or  village,  jr  from  any  particular  part 


113 


thereof,  the  county  surveyor  shall  lay  off  the  part,  or  por- 
'  tion  sold,  so  that  it  shall  include  the  most  northwesterly  cor- 
ner, and  when  there  is  not  such  northwesterly  comer  then 
the  most  northerly  comer  shall  take  precedence  as  the  point 
where  the  description  shall  begin,  and  it  shall  extend  from 
the  main  or  principal  street,  road  or  alley  which  may  be 
the  most  convenient  front  to  such  lot,  to  the  rear  of  the  lot, 
and  bound  it  by  lines  as  nearly  parallel  with  the  outlines  of 
such  lot  as  practicable.   (R.  S.  Sec,  2873.) 

Section  .  No  deed  shall  be  made  by  the  county  ^i**^  survey 

auditor  for  any  land  or  lot  so  sold  for  taxes,  until  the  ex-  Staii  i^^Zadc. 
piration  of  two  years  from  and  after  such  sale.  The  survey 
thereof  required  by  the  certificate  of  purchase  shall  not  be 
made  until  the  expiration  of  that  time.    (R.  S.  Sec.  2874.) 

Section  .  An  assignment  of  such  certiucaie  of  Certificates 

fiurchase  shall  vest  in  the  assignee  or  his  legal  representa- 
tives  all  the  right  and  title  of  the  original  purchaser.  (R.' 
S.  Sec.  2875.) 

Section  .  After  the  lapse  of  two  years  from  the  TiSSktSJSL 

tunc  of  such  sale  for  taxes,  if  the  land  or  lot  so  sold  has  not 
been  redeemed,  the  county  auditor,  on  request  and  produc- 
tion jif  the  certificate  of  purchase,  and  in  case  of  the  sale 
of  part  only  of  a  tract  of  land  or  lot,  on  production  of  the 
county  surveyor's  return  of  a  survey,  if  he  deems  such  sur- 
vey necessary,  in  conformity  with  the  requisition  of  such 
certificate,  shall  execute  and  deliver  to  the  ptwchaser,  his 
heirs,  or  assignee,  a  deed  of  conveyan<Ml|[^  #t  tract  of  land 
or  town  lot,  or  such  part  thereof  as  ha«ie  been  sold  as  afore- 
said. (R.  S.  Sec.  2876.) 

Section  .    When  two  or  more  parcels  of  the  ^'^^  diiter- 

same  tract  or  lot  of  land  are  sold  for  the  non-payment  of  to*<^p*3r?** 
taxes,  to  the  same  purchaser  or  purchasers,  the  county  audi-  t^t?'ms^" 
tor,  on  production  of  the  certificates  of  the  purchaser,'  or  the  one  deed, 
county  surveyor's  return  of  surveys  thereof,  in  conformity 
with  said  (certificates,  when  such  surveys  are  required,  shall 
execute  and  deliver  one  deed  of  conveyance  of  the  several 

Cartels  so  sold,  to  the  purchaser  or  purchasers,  his  or  their 
eirs  or  assignees.  Sudh  deed  so  executed  or  delivered  shall 
vest  in  the  grantee  or  grantees,  his  or  their  heirs  or  assigns, 
a  like  title,  botii  in  law  and  equity,  as  if  the  several  deeds 
for  etch  parcel  so  sold  had  been  executed  (R  S.  Sec. 
2876.) 

Section  .    The  deed  so  made  by  the  county  Title  by  deed 

auditor  shall  vest  in  the  grantee,  his  heirs  and  assigns,  a  SliiS^^ 
good  and  valid  title,  both  in  law  and  equity,  and  shall  be 
prima  facie  evidence  of  a  good  and  valid  title  in  such 
grantee,  his  heirs  and  assigns.   (R  S.  Sec.  2877.) 

SioriON  .  When  the  whole  of  a  tract  of  land  ^ 

has  b^  sold  for  non-payment  of  taxes,  in  different  parcels  5  iSd^SSSf' 
to  different  pundiaftrs,  and  the  certificates  of  the  sale  of  SLSd  ^f£" 

•t-C.  on  T.  .lib 


114 

''''iiiiiili  I 

all  of  sttcli  different  paitels  'Comes  into  'die  fiossession  of  one 
of  said  jpiircliasers  or  one  assignee  of  the  purchasers,  the 
c<  uinty  auditor  of  the  proper  county  may  dispense  with  the 
sur\  e)  of  the  different  parcels,  and  make,  execute  and  de- 
liver one  deed  of  conveyance  for  the  whole  of  the  tract  to 
such  single  purchaser  or  assignee.  Such  deed  so  executed 
and  delivered  shall  vest  in  the  grantee,  his  or  her  heirs  or 
assigns,  a  like  title,,  both  in  law  and  eqaitv,  as  if  sepamte 
deeds  for  each  parcel  of  such  tract  so  sold  had  been  made 
after  and  upon  'the  proper  snrveys  heretofore  required  to  be^ 

ifcii^SSeit  ■         Section  .  The  purchaser,  at  a  sale  of  lands  or 

^S:i*Sl,*!?'"  of  the  interest  of  a  joint  tenant,  tenant  in 

^il  .iH;  mm"  common,  or  co-jmrccner,  or  of  a  part  or  :portion  of  such  in- 
terest, on.  obtamin^  the  deed  from  the  auditor  for  the  part 
or  portion  so  by  him  purchased  shall  hold  it  as  a  tenant  in 
common  with  the  other  ownec  or  owners  of  such  land  or  lot, 
and  be  entitled  to  all  the  privileges  of  a  tenant  in  common 
until  legal  partition  of  such  land  or  lot  is  made.  (R.  S* 
Sec.  2879,) 

Section  .  Upon  the  sale  of  land  or  town  lots, 

for,  delinqaenl:  taxes,  the  lien  which  the  state  has  thereon  for 
'tasees  'then  due  shall  be  transferred  to  the  purchaser  at, such 
sale.  If  such  sak  should  be  invalid  on  account  of  irregu- 
larity in  the  prOtSefeiigi  of  an,  officer,  having  a  duty  to  pr- 

 fipp.  :Pt.,||lation  'thereto,  fte  purcha^ser  at  siKrh  sale  shall  be 

enlitia''S  ■■receive,  ■from  the  'Owner  of  such  land  or  lot,  the 
amount  of  taxes,  interest,  aipd  penalty  li^IIy  due  thereon 
at  the  time  of  sale,  with  interest  thereon  from  the  time  of 
payment  thereof,  and  the  amount  of  taxes  paid  thereon  by 
lie  purchaser  subsequent  to  such  sale.  Such  land  or  lot 
II  be  bound  'for  ■the  payment  thereof.   (R.  S.  Sec.  d88o.) 


2tX»58i,  SiCTioif  .  No  sale  of  land  or  town  lots  ■for  de- 

linqnent  tasces  shall  be  invalid  on.  account  of  its^  having  been 
clia:rged,  on  the  duplicate  in  a  name  other^  than  that  of  the 

owner,  II,  IP  ijijicir  jrcspcviQ,  11  .la  auiiiuiratuy  uc- 

sliiMi.  on  'tie  duplicate,  and  the  taxes  for  which  it  is  sold 
were  due  and  unpaid  at  the  time  of  such  sale.  (.R.  S.  Sec." 

BMd*  Section  .  If  ft  it  shown  to  'the  county  auditor 

mfifttM'  lost  tost  a  certificate  'issued,  to  a  ■■pnrci  liaser  of  land  for  taxes,  un- 
wt  ■mmmA,  ^  ^  ^  'mislaid,  destroyed,  or  lost,  and  no  deed 
has  been  executed  therefor,  the  auditor,  being  fully  satisfied 
'from  evidence'  of  the  'CxiMence  ^and  loss  of  such  certificate, 
shal  make:  and  execute  to  such  'purchaser  a  good  and  suffi- 
cient deed  of  conveyance  for  such  tract  or  tracts  of  'land. 
Sodi  deed  shall  be^  as  .good  and  valid  in  law,  to  all  intents 

'Uiii  |iiii|jiisc5,  as  11  uic  ixi  wiutic  nsn.  noi.  oecii  m.i9iai.u,  luoc. 

or  destroyed.   (R.  S.  Sec.  28S3.)  t 

toiwy  ijjij^        ...Section  .  The  county.,  auditor  shall  enter,  in  a 

■•"^"■''  kept.  in.  bis  office,  a  minute  of  all  deeds  by  .him  made 


Hi 


Same  as  to  re- 
demption of 
lands. 


for  lands  and  town  lots,  or  parts  thereof,  sold  for  taxes, 
therein  naming  the  person  who  stood  charged  with  tlie  taxes 
at  the  time  of  such  sale,  and  the  date  of  the  sale,  the  name 
of  the  purchaser,  a  brief  description  of  the  land  or  lot  so 
sold,  the  quantity  sold,  the  amount  for  which  it  was  sold, 
the  name  of  the  grantee  in  the  deed,  and  the  date  of  its  exe- 
cution.  (R.  S,  Sec.  3884.) 

Section  .    When  a  tract  or  portion  of  land 

town  lot  or  part  thereof,  sold  for  taxes,  is  redeemed  the 
county  auditor  shall  insert  a  minute  of  such  redemption,  the 
date  thereof,  and  by  whom  made,  on  his  record  of  sales  of 
land  for  delinquent  taxes,  and  sign  it  officially.  (R.  S. 
Sec.  2885.  )  ^ 

Section  .  If  the  taxes  charged  on  land  or  lots  saie  of  land 

is  regularly  paid,  and  such  land  erroneously  returned  delin-  TOid*^* 
quent,  and  sold  for  taxes,  the  sale  thereof  shall  be  void 
The  money  paid  by  the  purchaser  at  such  void  sale  shall  be 
refunded  to  him  out  of  the  county  treasury,  on  the  order  of 
the  county  auditor,  and  so  much  of  the  tax  as  has  been  paid 
into  the  state  treasury  shall  be  refunded  to  the  county  treas- 
ury. The  county  auditor  shall  retain  such  amount  from  his 
next  semi-annual  settlement,  and  charge  the  state  treasury 
therewith- in  his  settlement.   (R.  S.  Sec.  2886.) 

Section  The  county  auditor  of  the  county  in  ^Tr^"^ 

which  land  or  town  lots  have  been  sold  for  taxes,  imder  this  l^J^ 
chapter  shall  execute  the  proper  deed -therefor  to  the  person  <SiitSS. 

entitled  to  receive  it,  whether  the  land  or  town 
lot,  at  the  time  of  the  execution  of  the  deed,  continncs  to 
be  withm  the  county  or  not,  in  like  manner  as  though  the 

/5  0^0*^^"  remained  within  the  limits  thereof. 

(R.  S.  Sec.  2887.) 

Section  .  A  county  auditor  delivering  z  certifi-  Auditor  to 

aito  of  purchase  of  forfeited  lands,  or  delinquent  lands  sold  Sdlo^ 
tor  taxes,  shall  forthwith  transfer  it  on  his  duplicate,  into 
the  name  of  the  purchaser,  charging  therefor  the  sum  of  ten 
caits,  which  shall  be  considered  part  of  the  expenses  of  the 
sale.  If  an  auditor  neglects  to  make  such  transfer,  he  shall 
be  liable  to  action  by  any  person  injured  thereby  as  for  a 
neglect  of  official  duty.   (R.  S.  Sec.  2888.) 


Redemption  of  Delinquent  Lands, 

1    A  ^^^^^^  ,        ;    Applications  for  the  redemption  of  ?^eS?tiSn  to 
lands  or  town  lots  sold  for  taxes  shall  be  made  to  the  county  be  ^de  to  ^ 
auditor  of  the  county  in  which  such  lands  or  town  lots  are 
situated.   (R.  S.  Sec.  2889.) 

Section  .    All  lands  and  town  lots  sold  for  J^n^s  aoid 

taxes  at  a  delinquent  sale,  may  be  redeemed  at  any  time  be^'rlSSiiS*''' 
within  two  years,  from  and  after  the  sale  thereof.  All  lands  Si''*" 
belongmg  to  minors,  insane  persons,  persons  in  captivity,  or 


tlow  tonAi 


liitat  ownor, 

'Pmiiottliiiii* 


Proceedinsv  nf 


fcraons  scmng  in  the  army  or  navy  of  tlic  United  States 
during  actual  war,  which  have  'been  sold  for  taxes,  may  be 
redeemed  at  any  time  within  two  years  from  and  after  the 
eicpiration  of  such 'disability.  (R.  S.  Sec.  2890.) 

Section  .  A  person  desiring  to  redeem  land  or 

town  lots  sold  at  a  delini|uent  tax  sale  within  one  year  after 
the  sale  thereof,  or  withm  one  year  after  the  e3cpiration  of 
any  of  the  disabilities  named  in  the  next  preceding  section, 
may  deposit  with  the  county  treasurer,  ujpon  the  certificate 
of  the  county  auditor,  partiailarly  descnbing  and  spcafy- 
inf  such  land  or  town  lot,  an  amount  of  money  equal  to  that 
for  which  such  land  or  town  lot  was  sold,  and  the  taxes  sub- 
:sequently  paid  thereon  by  the  purchaser,  or  those  'Claiming 
under  Mm,  'together  with  interest,  and  ifteen  per  cent,  pen- 
alty on  the  whole  amount  paid,  including  costs,  and  one 
dollar  to  pay  the  «pen«es  of  advertising  as  hereinafter  pro- 
vided. (R.  S.  Sec.  3891.) 

Section  .   A  person  desiring  to  redeem  any 

land  or  town  lot  .sold  at  a  delinquent  tax.  .sale,  M||r'  the  ex- 
pirttlott  of  one  year  from  the  sale  thereof,  and  within  the 
time  limited  by  law  for  such  redemption,  raay  deposit  witli 
the  county  treasurer,  uijon  the  certificate  of  the  county  audi- 
tor, particularly  describing  and  specifying  such  land  or  town 
lot,  an  amount  ol  money  equal  to  that  for  which  such  land 
or  town  lot  was  sold,  and  the  taxes  subsequently  paid  there- 
on by  such  purchaser,,  or  those  claiming  under  him,  together 
with  interest  and  twenty-five  per  cent,  penalty  on  the  whole 
amount  paid,  including  costs,  and  one  dollar  to  pay  the  ex- 
pense of  advertising,  as  hereinafter  provided.    (R.  S.  bee. 

SectiO'M  .  When  joint  tenants,  tenants  in  com- 

mon, or  co-parecners,  are  entitled  to  ■redeem  'land,  or  town 
lots  sold  for  taxes,  and  a  person,  so  entitled,  refuses  or 
ni^ects  to  join  in  the.  .application  for. 'tie'  ■certificate  of  re- 
demptibn,  or,  from  any  cause,  cannot  be  joined  m  such  ap- 
'plicatioii.,  the  auditor  may  entertain  the  application  of  so 
many  of  such  persons  as  join  therein,  and  may  make  a  cer- 
tificate for  the  redemption  of  such  proportion  of  the  land  or 
lot  as  the  piw^n  or  pisrsiis  making  such  application  are  en- 
titled to  redeem.   (It  S.  Sec.  2892.) 


Section 


Upon  the  presentation  of  such  ccrti- 


jg^Jton  to  i<at^5  tfie'coiin^r  auditor  to  the  county  treasurer,  for  the 


:redteiption  .of  land  or  'town  lots  .sold  for  'taxes,  and  upon 
the  payment  of  the  money  into  the  county  treasury,  tlic 
county"  treasurer  shall  give  the  person  or  persons  making 
such  payment,  duplloite  receipts  therefor,  descnbmg  the 
property  of  the  land  or  town  tot  as  It  is  described  m  or  upon 
iie  certificate  of  the  auditor.  One  of  sudi  receipts*  shall  be 
registered  by  the  treasurer,  and  forthwith  filed  with  the 
county  auditor,  by  the  party  receiving  it  Thereu^n  the 
auditor  .shai.  forthwith  cmcel  the  sale,  and  ^transfer  the 


\ 


117 


proiKirty,  land,  or  town  lot  to  the  proper  party;  and  such 
tieceipt,  when  so  filed,  shall  operate  as  an  extinguishment  of 
all  rights,  either  in  law  or  equity,  conferred  in  any  manner 
by  such  sale.  The  auditor  shall  publish  a  notice  of  such 
redemption  in  the  newspaper  in  which  the  advertisement  of 
sale  was  published,  for  the  term  of  three  weeks,  either  in  a 
weekly  or  a  daily  paper,  once  in  each  week,  at  an  expense 
not  exceeding  one  dollar.   (R.  S.  Sec.  2893.) 

Section  .   Upon  the  demand  of  the  purchaser.  Payment  of 

or  his  legal  representative,  and  the  surrender  of  the  tax  ESJ^^^tT 
certificate,  and  upon  the  payment  of  the  auditor's  fees,  the  pjinshaaer, 
county  auditor  shall  draw  his  warrant  upon  the  county  treas-  *  ^ 
urer  in  favor  of  such  purchaser,  or  his  legal  representative, 
for  the  amount  of  money  so  deposited  as  hereinbefore  pro- 
vided, with  the   treasurer,  after   deducting  therefrom  the 
treasurer's  fees  for  such  services.  (R.  S.  Sec.  2894.) 

Section  .    When  such  deposit  has  not  been  Kote^S*^ 

made  within  two  years  from  the  time  of  the  sale  of  lands  ^SV^^^Ln 
or  lots  sold  for  delinquent  taxes,  or  within  six  months  from  mm  nof^n 
that  of  lots  or  lands  forfeited  to  the  state  for  non-payment 
of  taxes,  the  auditor,  at  the  request  of  the  person  preseuflM 
such  certificate,  shall  note  such  fact  upon  the  back  of  sal? 
certificate,  and  sign  his  name  thereto  officially.  (R.  S.  Sec. 
2895.) 

Section  .   When  a  tract  or  portion  of  land  or  A.uditor  ahan 

^''^.jot  or  mrt  thereof  is  redeemed,  or  a  deposit  made,  as  ZCifSSSk 
provided  iit  tlMS  chapter,  the  auditor  of  the  county,  shall 
note  such  redemption  or  deposit,  the  date  thereof,  and  by 
whom  made,  on  his  record  of  tax  sales,  and  sign  his  name 
thereto  officially.   (R.  S.  Sec.  2895.) 

Section  .    If  a  lasting  and  valuable  improve-  c^^^'j^. 

ment  has  been  made  by  the  purchaser  at  a  sale  for  taxes,  or  provemente;" 
by  a  person  claiming  under  him,  on  any  land  or  town  lot,  etcT 
for  which  a  certificate  of  redemption  shall  be  made,  the 
premises  shall  not  be  restored  to  the  person  obtaining  sudi 
order,  until  he  has  paid  or  tendered  to  the  adverse  party 
the  value  of  such  improvement.  If  the  parties  cannot  agree 
on  the  value  thereof ,  like  proceedings  shall  be  had  in  rela- 
tion thereto,  as  are  prescribed  by  law,  for  tlfe  relief  of  occu- 
pying claimants  of  land.  No  purchaser  of  any  land  or  town 
lot,  sold  for  taxes,  nor  any  person  claiming  under  him,  shall 
be  entitled  to  compensation  for  any  improvements  which  he 
makes  on  such  land  or  town  lot,  within  two  years  from  and 
after  the  sale  thereof.   (R,  S.  Sec.  2896.) 

Section  .  When  lands  or  lots,  liable  to  taxa-  saie.  etc.,  f<ir 

tion,  are  held  upon  permanent  lease,  and,  with  the  improve-  Sj^^unde^^' 

ments  thereon,  are  taxed  in  the  name  of  the  lessee,  if  they  p^^mmmt 
become  delinquent,  and  are  brought  to  sale  by  the  county 
auditor,  for  the  non-payment  of  the  tax,  interest,  and  pen- 
alty due  thereon,  auch  sale  shall  be  confined  to  the  right  of 


118 


the  lessee  on,  the  premises  and  the  improvements  thereon,  if 
such  right  is  stiiicient  to  meet  the  tax,  interest,  and  jjenalty, 
so  assessed  and  due.  This  section  shall  not  require  such 
lands  or  lots  to  he  differently  descri'bed  on  the  duplicate, 
advertised  in  a  ■separate  or  distinct  form,  or  in  any  other 
inanacr  than  other  lands  and  lots,  under  this  chapter.  (R. 

n-  Section  .   When  any  tract  of  land  or  town  lot 

SSZIJt?  SSn"  is  returned  delinquent  for  the  non-payment  of  taxes,  and 
wSr^iIS**  pltced  on  the  duplicate  of  the  succeeding  year,  and  the 
owmer  or  person,  liable  to  pay  taxes  therefor,  produces  the 
receipt  of  the  treasurer  for  such  taxes  of  the  preceding  year, 
the  county  auditor  or  treasurer  shall  not  make  a  deduction 
from  the  duplicate  of  such  tax,  interest  or  penalty,  but  it 
shall  be  chargeable  to  the  treasurer,  as  if  such  receipt  had 
not  been  produced.  The  treasurer  shall  receive  such  receipt 
in  discharge  of  the  tax  for  the  year  that  is  returned  delin- 
quent with  the  interest  and  penalty ;  and  the  auditor  of  the 
county  shall  credit  stlA  treasurer  with  the  amount,  and  shall 
forthwith  collect  such  tax,  interest  or  penalty  from  the  treas- 
urer who  gave  such  receipt.  The  prosecutii^g  attorney  shall 
attend  to  any  such  suit  so  commenced  by  the  auditor.  (R. 
Sec  2^^^.^ 


flilJr  1 BK.    Jk  V . 


Forfeited  Lcmds, 


Lands  not  sold  forfeited  to  the  state. 
Auditor  to  return  list  of  same  to  the 

auditor  of  state. 
How  forfeited  lands  redeemed. 
Treasurer  charged  with  moneys  recetveiS 

m  forfeited  lands;  .reiKirt  thereon  to 

anflttor  of  state. 

Bale  of  Forfeited  Lands. 

Lands,  etc.,  forfeited  to  the  stale  to  he 
sold. 

Proceedings  as  to  lands,  ete.,  now  for- 
feited. 

The  sale  of  forfeited  lanis. 

Duty  of  county  auditor  as  to  sale. 

dale. 

Pnhllcstfon  of  notice  of  list  and  sale  of 
forfeited  lands,  sale  of  lands  adver- 
tised. 

Form  of  notice  of  sale. 
Proceedings  if  land  not  sold. 
Forfeited  and  sold  landa  maj  be  redteined. 
When  excess  paid  t4t^  awasr. 


Procedure  if  doubtful  as  to  the  owner. 
Taxes  computed  upon  basis  of  new  de- 
cennial 'HlilaiiBement. 
Remittance  of  difference. 
Compensation  of  auditor. 
Certificate  to  purchaser. 
Redemption  hy  minor,  etc. 
Sale  void  if  taxes  have  been  paid. 
Purchasers  may  have  partition. 
Purchaser  deemed  the  Mignee  of  the 

May  recoyer,  if  elected,  the  taxes,  ete 
Auditor  of  state  to  imp  record  ami  for- 
ward list. 

Lands  deemed  transferred  on  eonnty  tax 
list. 

When  county  auditor  to  malM  return  of 
wle. 

Apportionment,  etc.,  of  money  from  sale 
of  forfeited  lands ;  fees. 

Auditor  to  make  deeds  for  lands  hereto- 
fore sold  for  taxes. 

How  deedS'  obtained  when  oertificatea  lost 
or  mislaid. 


Section  .    Every  tract  of  land  and  town  lot  J^S^^orteited 

offered  for  sale  by  the  treasurer,  as  provided  in  the  next  pre-  m  the  state, 
ceding  chapter,  and  not  sold  for  want  of  bidders,  shall  be 
forfeited  to  the  state.  Thenceforth  all  the  right,  title,  claim, 
and  interest  of  the  former  owner  or  owners  thereof,  shall 
be  ccmsidered  as  transferred  to,  and  vested  in,  the  state,  to 
be  disposed  of  as  the  legislature  may  direct.  (R.  S.  Sec. 
2899.) 

Section  .    The  county  auditor,  annuall}',  shall  him"?ist*of"' 

return  by  the  county  treasurer,  a  separate  list  of  all  lands  or  same  to  the 
town  lots  so  forfeited,  with  the  description  thereof,  and  the  ^^^^^  ^ 
amount  of  tax  due  thereon,  to  the  auditor  of  state,  and  all 
such  lands  or  lots  shall  be  preserved  on  the  duplicates  until 
sold  or  redeemed,  and  the  taxes  thereon  regularly  assessed, 
in  the  name  of  the  state.  Such  taxes  shall  be  returned,  an- 
nually, by  the  county  treasurer  as  delinquencies,  and  credited 
to  him  as  other  delinquencies,  in  !hs  settlement.  (R.  S.  Sec. 
2899-) 

Section  .  If  the  former  owner  of  a  tract  of  land 

or  town  lot,  which  has  been  so  forfeited,  at  any  time  be- 
fore the  state  has  disposed  of  such  land  or  lot,  shall  pay 
into  the  treasury  of  the  county  in  which  such  land  or  lot  is 
situated,  or  into  the  state  treasury,  all  the  taxes  and  penal- 
ties due  thereon  at  the  time  of  such  forfeiture,  with  the  taxes 
and  penalties  which  have  since  accrued  thereon,  as  ascer- 
tained and  certified  by  the  auditor,  the  state  shall  relinquish 
to  such  former  owner  or  owners,  all  claims  to  such  land  or 
lot.  The  county  auditor  shall  then  re-enter  such  land  or 
lot  on  his  tax  list,  with  the  name  of  the  proper  owner.  (R. 
•  oec.  2900.  J 


How  for- 
feited lanida' 


110 


III,  Section'  •  Tlie.  coiuitv  auditor  sliai.  dmmt  tiie 
cmmty  tnastiror  'witli.  ^al  moecjs  liy  Mm'receiYed  under  'tie 


smmimita:"  prcmstons  of  flie  uesct  preceding  section  and ^make  out  an 
annual  nst  of  lands  and.  town  lots,  troon  wmcn  payments 
ham  hmn  so  made,  spedlying  therein  tne  proportion  of  such 
money  helonging  to  thc}  state.  He  shall  forward  the  list  to 
the  auditor  of  state,  by  the  county  treasurer,  at  the  time  of 
payiiw  over  the  itra' lix,  and 'the  'COunty  treasurer  shall  pay 
inli!||||p  state  treasury  the  state's  proportion  of  such  money, 
at  the  time  he  pays  the  other  taxes  due  the  state.  (R.  S.  Sec. 


Lands,  etOt« 
focftilied  'to 

ilM<  mtm  'tm 


_  to 
etlB.,  now  mr- 


illlllkHHriMPllilHn 


Sde     FmfiUii  Lands, 

Section  .  The  lands,  inlots,  outlots,  and  parts 
of  lots^i  which'  are'  forfeited  to'  'thC'  state,  for  'the  niHi-payinent 
of  'tastes,  or  otherwise,  shall  he  sold  and  'disposed  of  hy  the' 
state,  agreeaMy  to  the  proviskins^  of  'this  chapter.    (R.  S. 

'Sec.  .d^Qd.)' 

'Section  .  The  auditor  of  state  'Shall  cause  all 

lands,  inbts,  outlots,  and  .parts,  of  lots,  for^iteMl.  to  'the  state 
for  the  non-payment  of  taxes,  and  which  have  not  since  heen 
purchased  by  the  original  owner  or  owners,  or  any  other 
person,  to  be  entered  in  a  bode  to  be  provided  for  that  pur- 
pose. Such  entry  shall  set  forth  the  name,  by  township  and 
county  as  in  case  of  other  lands.  (R.  S.  Sec.  2902.) 

Section  •  The  auditor  of  slate,  annually,  shall 
enter  in  the  book  provided,  'for  in  the  next  preceding  section, 
all  lands  forfeited  to  the  state  for  the  non-payment  of  taxes. 
The  several  county  auditors,  once  in  two  years,  between  the 
irst  Monday  of  September  and  the  first  day  of  October,  shall 
make  a  list  of  all  forfeited  lands  and  lots,  and  forward  it  to 
the  auditor  of  state,  who,  after  comparing  it  with  the  record 
of  forfeited  lands  in  his  office,  and  correcting  any  errors  or 
omissions  therein,  shall  return  it  to  the  several  county  audi- 
tors, who  shall  sell  the  forfeited  lands  and  lots,  agreeably  to 
the  provisions  of  this  chapter.  Lands  and  lots  so  forfeited,, 
which,  for  any  cause  have  not  been  so  O'ffered,  shall  be  'Of- 
fered for  sale  under  the  provisicms  of  thijs  chapter,  and  if 
'not  sold  for  want  of  bidders,  shall  be  again  advertised  and 
offered  for  sale,  hf  the  county  auditor,  at  the  next  subsequent 
sales  hy  him  made,  under  this  chapter,  until  such  lands  and 
lots  are:  mM,  (R.  S.  Sec.  2903.) 

^Sect'Ion  The  auditor  of  each  comity  'On  're* 

ceivmg  from  the  auditor  of  state  such  list  of  lands  within 
his  county,  if  the  tax  ml  penalties  due  thereon  have  not  been 
paid  on  or  before  the  fifteenth  day  of  October  next  ensuuig, 
shall  forthwith  cause  notice  thereof  to  be  advertised  four 
consecutive  weeks  in  a  newspaper  in  the  English  language 
printed  in  his  county,  and  in  a  newspaper  of  the  German  lail- 
fiife,  if  there  be  such  printed,  published  and  of  general  cir- 
culation in  his  county.  Such  notice  shall  describe  the  lands 
in  the  manner  they  are  described  on  the  list  furnished  by  the 

auditor  of  state  a.^  state  that  if  tte  tax  and  p^alties  duirged 


on  said  list  are  not  paid  into  the  county  treasury  and  the 
treasurer's  receipt  produced  therefor  before  the  time  speci- 
fied in  this  chapter  for  the  sale  of  said  lands,  which  day 
shall  be  named  therein,  that  each  tract,  so  delinquent,  on 
which  the  taxes  and  penalties  remain  unpaid  will  be  offered 
for  sale  on  the  second  Monday  of  December  thereafter,  at 
the  court  house  in  such  county,  in  order  to  satisfy  such  taxes 
and  penalties,  and  that  such  sale  will  continue  from  day  to 
day  imtil  each  of  such  tracts  are  sold  or  offered  for  sale; 
^R.  S.  Sec.  2904*^ 

Section  .   The  auditor  in  each  county,  on  the 

second  Monday  of  December  shall  attend  at  the  court  house, 
and  sell  the  wholel  of  each  tract  of  land  as  contained  in  the 
list,  heretofore  provided  for,  at  public  auction,  to  the  highest 
bidder.  He  shall  offer  each  tract  separately,  beginning  with 
the  first  tract  contained  in  the  list  and  continue  on  through 
it,  until  each  tract  contained  therein  is  sold.  The  cotmty 
auditor  may  adjourn  the  sale  from  day  to  day  until  he  has 
disposed  of  or  offered  for  sale  each  tract  of  land  specified  in 
the  notice.  This  section  shall  not  prevent  the  auditor  from 
offering  a  tract  of  land  two  or  more  times  at  the  same  sale. 
(R.  S.  Sec.  2904.) 

Section  .  If  the  county  auditor  by  inadvertence 

or  mistake,  has  omitted  to  cause  the  list  of  forfeited  lands 
of  the  county,  with  notice  of  the  sale  thereof,  to  be  published 
as  provided  in  this  chapter,  and  the  taxes  and  penalty  witli 
which  the  lands  and  town  lots  stand  charged  upon  the  for- 
feited list  have  not  been  paidi  before  the  first  day  of  March 
of  the  n«t  succeeding  yL  after  securing  the  /st  from  the 
auditor  of  state,  he  forthwith  shall  cause  the  list  with  notice 
of  the  sale  thereof,  to  be  published  as  provided  in  the  second 
preceding  section.  Such  notice  shall  specify  that  said  sale 
will  begin  on  the  second  Monday  of  April  next,  and  the 
county  auditor,  beginning  with  such  day  shall  sell  the  whole 
of  each  tract  of  land  as  contained  in  the  list,  in  the  manner 
provided  in  the  next  preceding  section.    (R.  S.  Sec.  2904a.) 

Section  .   The  notice  of  sale  prescribed  in  the 

third  preceding  section,  shall  he  in  substance  as  follows: 

Forfeited  Land  Sale, 


Publication 
of  notice  of 
list  and  sale 
of  forfeited 
lands;  sale  of. 
lands  adver- ' 


Form  of  notlc€ 

of  SfllA^ 


The  lands,  lots,  and  parts  of  lots,  in  the  county  of. . 

  forfeited  to  the  state  for  the 

non-payment  of  taxes,  together  with  the  taxes  and  penalty 
chained  thereon,  agreeably  to  law,  are  contained  and  dc- 
scrit^d  in  the  following  list,  viz : 

(Hwe  insert  the  list.) 

And  notice  is  hereby  given,  to  all  concerned,  that  if  the 
tax  and  penalties  charged  on  said  list  are  not  paid  into  the 
county  treasury,  and  the  treasurer's  receipt  produced  there- 
for, before  the  second  Monday  in  December  next,  each  tract, 
lot,  and  part  of  lot,  so  delinquent,  on  which  the  taxes  and 


188' 


penalties  remaia  unpaid,  will  lie  offered  for  sale  on  the  sec- 
ond Monday  in  December  next,  at  the  court  house  in  said 
county,  in  order  to  satisfy  such  taxes  and  penalties,  and  that 
said  sale  will  be  adjourned  from  day  to  day  until  each  tract, 
lot,  and  part  of  lot  of  land,  specified  in  said  list  has  been  dis- 
disposed  of  or  offered  for  sale. 

*•••••••••••■•••••«««••,.,..«.,.. 

(Date  of  notice.)  County  Auditor. 

(R.  S.  Sec.  2905.  ) 

g^lSS^'  Section  .  If  a  tract  or  parcel  of  laail,:...^^^^^^^^ 

mm,  am  at  such  ,public  sale  for  an  amount  sufficient  &  -'py  "iic 

taxes  and  penalty  which  stand  against  it,  the-  auditor  shai 
return  it  aa  unsold,  to  be  retained  upon  the  list  of  forfeited 
lands,  to  be  offered  for  sale  the  next  succeeding  sale  as  other 
forfeited  lands.  If  such  tract  or  parcel  of  land  is  offered  for 
sale  at  two  succeeding  sales,  and  still  remains  unsold,  the 
commissioners  of  the  county  in  which  it  is  situated,  at  their 
regular  annual  session  in  June  preceding  the  next  regular 
sale,  if  in  their  opinion  if  is  of  less  value  than  the  amount  of 
taxes  and  penalties  due  upon  it,  having  ixed  a  minimum 
price  therefor,  may  order  the  auditor  of  the  county  to  offer 
it  for  sale  at  the  next  regular  sale  of  forfeited  lands,  and 
sell  it  to  the  highest  and  best  bidder  therefor,  at  not  less  than 
said  minimum  price,  irrespective  of  the  amount  of  taxes  and 
penalty  due  upon  it  Such  sale  shall  convey  the  title  to  the 
said  tract  or  parcel  of  land,  divested  of  all  liability  for  any 
arrearages  of  taxes  or  penalty  which  remain  after  applying 
the  amount  thereon  for  which  it  was  {-old.  ( R.  S.  Sec.  2906; ) 

FtorfMtojjMii        Section  .  When  a  tract  or  parcel  of  land  is  sold, 

SSSr  ten*.  under  the  provisions  of  this  chapter,  at  forfeited  sale,  any 
person,  desiring  to  do  so,  may  redeem  it,  at  any  time  within 
six  months  from,  the  sale  thereof,  by  depositing'  with  the 
county  treasurer  as  provided  in  the  next  precedmg  chapter 
of  this  title,  the  amount  of  such  sale  with  fifty  per 


penalty  thereon,  and  :paying  all  'Other  expenses  incidental  to 
and  arising  from  Ac  siile.  (M,  S,  Sec.  2907.) 
SiS'ttr?5S!r'        Section         .  If  any  of  such  forfeited  lands  are  sold 
*  for  a  greater  sum,  than  the  amount  of  such  tax,  interest,  pen- 
alty, and  costs,  the  county  auditor  shall  charge  the  county 
treasurer  separately  in  each  case,  in  the  name  of  the  supposed 
owner,  with  the  excess  above  such  amount   The  treasurer 
shall  retain  such  excess  in  the  treasury  for  the  proper  owner 
of  the  forfeited  lands,  and  upon  demand  by  such  owner, 
within  six.  years  from  the  day  of  .sale,  ^shall  'pay  the  excess  to 
m.   (R.  S.  Sec.  .2907.) 
l>iiMMMitir«  If         Section         .  If  the  county  treasurer,  upon  such  dc- 
t!l?'SS«r  ^"^^^  satisfied  as  to  right  of  the  person  demand- 

ingf  to  receive  it,  if  there  are  several  different  claimants,  he 
shall  cornmence  a  civil  action  by  filing  a  petition  of  inter- 
pleader, in  the  court  of  common  pleas  of  the  county  where 
the  land  was  sold,  wherein  he  shall  make  the  person  or  per- 
sons claiming  the  excess,  and  the  state,  defendants,  and  the 
action  shall  proceed  as  other  civil  actions.  The  costs  of  the 


18S 


■III 
■III 


proceedings  shall  be  paid  by  the  pefson  or  persons  claiming 
the  excess,  as  the  court  shall  order.  The  prosecuting  attor- 
ney of  the  county  shall  attend  to  the  action,  in  behalf  of  the 
treasurer.   (R.  S.  Sec.  2907.) 

Section  .  When  any  lotj  'butlot  or  land  offered 

for  sale,  and  not  sold  for  want  of  bidders,  is  forfeited  to  the 
state  of  Ohio,  for  the  non-payment  of  taxes,  and  has  stood 
on  the  tax  duplicate  as  forfeited  for  two  years  next  prior  to 
the  time  fixed  by  law  for  taking  a  decennial  appraisement  of 
the  lots^  or  outlots  and  real  estate  of  the  county,  the  county 
auditor,  upon  application  of  the  owner  of  such  forfeited  lot, 
outlot  or  land,  shall  readjust  the  taxes  upon  such  property 
that  may  at  such  decennial  appraisement,  so  be  delinquent, 
and  compute  such  taxes  upon  die  basis  of  the  new  decennial 
appraisement.   (R.  S.  Sec.  29070.) 

Section  .   In   making   such  readjustment,  the 

county  auditor  shall  compute  the  taxes  upon  such  lot,  out- 
let or  lands,  for  each  year  they  are  unpaid,  by  computing 
the  amount  at  the  rate  for  each  year  upon  the  new  decennial 
valuation.  Upon  the  payment  of  the  taxes  so  readjusted,  the 
auditor  shall  issue  to  the  owner  of  such  lots,  outlots  or  lands 
a  remit  for  the  amount  of  the  difference  between  the  delin- 
quent taxes  charged  thereon  and  the  amount  of  taxes  found 
to  be  due  thereon  under  such  readjustment.  (R.  S.  ^ec. 
29a7tt.) 

Section  .    For  making  such  radjustment,  the 

county  auditor  shall  receive  frcwn  the  owner  of  such  lot,  out- 
k>t  or  lands,  ten  cents  per  year  for  each  lot,  outlot  or  parcel 
of  land,  as  full  compensation  for  transferring  upon  his  rec- 
ord such  lots  from  the  state  of  Ohio,  to  the  owner  thereof 
and  for  readjusting  such  taxes.   (R.  S.  Sec.  2907&.) 

Section  .  The  county  auditor  on  making  a  sale 

of  a  tract  of  land  to  any  person,  under  this  chapter,  ^laii 
give  to  such  purchaser  a  certificate  thereof.  If  the  lanlH^ 
sold  is  not  an  entire  original  tract,  and  the  auditCH*  deems^ 
necessary,  such  certificate  shall  be  directed  to  the  oounty  sur- 
veyor of  the  county,  requiring  him  to  proceed  at  the  request 
of  the  purchaser,  his  heirs,  or  assigns,  to  ascertain  the.  boun- 
daries of  the  tract  of  land  so  purchased,  unlessi  it  is  held  in 
common  with  some  other  person.  On  producing  or  return- 
ing to  the  county  auditor  the  certificate  of  sale  when  the 
tract  sold  is  an  entire  original  tract,  or  when  the  tract  of  land 
so  sold  is  held  in  common  with  another  person,  or  on  produc- 
ing the  plat  and  certificate  of  the  county  surveyor  attached 
to  a  copy  of  the  certificate  of  sale,  the  county  auditor,  on 
payment  to  him  by  the  purchaser,  his  heirs,  or  assigns,  of 
the  sum  of  one  dollar  and  twenty-five  cents  shall  execute  and 
deliver  to  such  purchaser,  his  heirs,  or  assigns,  a  deed  there- 
for, in  due  form,  which  deed  shall  be  prima  facie  evidence 
of  title  in  the  purchaser,  his  heirs,  or  assigns.  (R.  S.  Sec. 
2908.) 

Section  .  If  land  sold  by  virtue  of  this  chapter, 

is  the  property  of  a  person  witliin  the  age  of  mmority,  of  un- 


Taxes  com- 
puted upon 
basis  of  new 
decennial  ap- 
pmlsciiieiit. 


Remittancse  of 
difference. 


Compensa- 
tion of 
auditor. 


Certificate  to 
purchaser. 


RedempUon  b} 
niliiiyr»  elcs. 


■ 


■IP 


1M 

iQiilii  mind,  or  imprisoned,  sucli  person  may  redeem  if  wiii- 
in  the  time  and  in  the  mamier  prescribed  by  the  next  preced- 
ing chapter  of  this  title.  {SL  S.  Sec.  ■2908.) 

Sectioii  .  The  sale  of  any  tract  or  lot  of  land 
tinder  the  provisions  of  thi^  chapter,  on  which  the  taxes  have 
been  regnfcrly  paid  previous  to  such  sale,  is  void,  and  the 
purchaser,  his  heirs,  or  assigns,  on  producing  the  certificate 
of  sale  to  the  auditor  of  state,  shall  have  his  money  refunded 
to  him  from  the  state  treasury.  The  state  auditor  shall  i>ay 
it  out  of  the  money  appropriated  &ir  ^refunding'  tajces  'twice 
Of  improperly  paid.  (K.  S.  Sec.  J908.) 

raS^'SSro*'  Sectiom         .  ,Any  person  claim,ing  any  land,  inlot, 

'pwtittofc  outlot,  or  :pttrt  of  lot,  by  virtue  of  a  ^sale  made  under  the  pro- 
visions of  this  chapter,  as  tenant  in  common  with  any  other 
person  or  persons,  may  apply  for  partition  thereof,  in  like 
manner  as  is  provided  for  the  partition  of  real  estate.  On 
presenting  the  county  auditor's  deed,  the  court,  before  which 
application  for  such  partition  is  made,  shall  set  off  to  such 
person,  the  land  claimed  in  the  deed  as  his  share,  in  the  man- 
ner  prescribed  by  law  for  the  partition  of  estates,  in  knds, 
tenements,  or  hereditaments  of  joint  tenants,  tenants  in  com- 
mon, and  co-parceners.  (R,  S.  Sec  2909.) 

J^2!3m5i«  Sicnoif  .    The  purchaser  of  such  lands,  his 

Mrtsi^iif  heirs,  or  assigns,  from  Ae  day  of  such  purchase,  shall  be  held 
in  all  courts  as  the  assignee  of  tiie  state  of  Ohio.  The  amount 
of  taxes  and  penalties  charged  on  the  land  at  the  time  it  was 
sold,  with  all  legal  taxes  afterward  paid  thereon  by  such  pur- 
chaser, his  heirs  or  assigns,  shall  be  a  lien  on  it,  and  may  be 
enfofc^id  as  any  other  hen.  (.R.  S.  Sec  .2910.) 

J^jyjgjW  Sectioh  .  When,  'the  claimant  of  any  lands  sold, 
'uam  '«ta  ' '  for  the  non-payment  of  taxes,  under  any  law  of  the  state,  or 
his  heirs  or  assigns  recover'the  land  sold,  as  aforesaid,  such 
eiaiinifit,  his  heirs,  or  assigns,  shall  refund  to  the  purchaser, 
Ms  'ieiii^  'Or  assigns,  the^^^amount^  of  taxes  and  penalties  due 
to  the  state  on.  'the  :iaad  when,  sold,  with  all  other  taxes  paid 
thereon  by  such  puniiaser,  his  heirs  or  assigns,  to  the  time 
of  such  recovery,  with  interest  Such  sum  shall  be  paid  to 
such  purchaser  entitled  thereto,  before  he  shall  be  evicted  or 
turned  out  of  possession  by  any  claimant  so  recovering  such 

iSS**£  kii«        Sbctioh  .  The  auditor  of  state  shall  open  and 

ggii  ama     keep  the  records  re|iiired  by  thi§  chapter,  and  send  out  for 
■••"^  ^    sale,  in  alternate  years,  the  lands  and  town  fots  forfeited  to 
the  state,  and  be  governed  in  all  things  in  the  future  disposi- 
tion of  such  lands  and  fcrts  by  the  pioviskwis  of  this  chapter. 
^JK.  0.  dec  29'i'i*/ 

iMDidm  Section  .  Upon  the  redemption  of  such  lands 

dtaNMMd^teuis-  ^  lots^  the  sale  thereof  under  the  provisions  of  this  title, 
oojaty  tu      the  county  auditor  shall  transfer  them  on  the  tax  list  from 

the  state  of  Ohio  to  the  proper  owner  or  purchaser  thereof. 

For  such  transfer  he  shall  not  be  entitled  to  receive  fees.  (R. 

S.  Sec.  J9:ii.) 


r 


SficnON  .  The  county  auditor,  selling  forfeited 

land  under  the  provisions  of  this  chapter,  within  ten  days 
af^r  such  sale,  shall  make  return  thereof  to  the  auditor  of 
state.  (R.  S.  Sec  2912.) 

Section  .  The  county  auditors  shall  apportion 

to  their  several  funds,  and  pay  over  to  the  county  treasurer 
of  the  proper  county,  the  amount  of  money  received  from  the 
sale  of  lands  and  town  tots  forfeited  to  the  state  for  the  non- 
payment of  taxes,  after  deducting  the  expenses  of  advertis- 
ing and  distributing  the  amount  to  the  several  funds  for 
wMch  the  taxes  were  originally  levied.  The  county  treas- 
urer shall  apply  them  accordingly,  and  shall  receive  two  per 
cent  on  all  moneys  by  him  received,  as  provided  in  this  sec- 
tion. (R.  S.  Sec.  2913.) 

Section  .  The  auditor  of  state  shall  make  a  deed 
for  any  tract  of  land,  or  part  thereof,  that  has  been  sold  for 
taxes,  in  the  manner  that  sheriffs  are  authorized  to  do,  by 
law.  To  the  deed  thus  made,  the  auditor  shall  affix  his  seal 
of  office,  which  shall  be  evidence  of  the  execution  of  such 
deed,  and  it  shall  have  all  the  force  and  effect  of  deeds  made 
by  a  sheriff.  For  each  deed  thus  executed,  he  shall  be  en- 
titled to  receive  seventy-five  cents.  (R.  S.  Sec.  2914.) 

Section  .   If  a  certificate  has  been  issued  to  a 

purchaser  of  lands  sold,  either  as  delinquent  or  forfeited  for 
taxes,  or  been  mislaid,  destroyed,  or  lost,  and  that  fact  is 
shown  to  the  auditor  of  state  or  county  auditor  and  no  deed 
or  deeds  have  been  executed  therefor,  the  auditor  of  state  or 
county  auditor,  as  the  case  may  be,  being  fully  satisfied  from 
evidence,  of  the  existence  and  loss  of  such  certificate  or  cer- 
tificates, on  application  for  that  purpose,  shall  make  and  exe- 
cute to  sudi  purchaser  or  purchasers,  a  good  and  sufficient 
deed  of  conveyance  for  such  tract  of  land.  Such  deed  shall 
be  good  and  valid  in  law,  to  all  intents  and  purposes,  as  if 
such  certificate  had  not  been  mislaid,  destroyed  or  lost  (R. 
S.  Sec  2915.)  r 


When  county 
auditor  to 
make  return 
oC  sale* 


Apportinn- 
meat  etc.,  of 
moneys  fptxn 

sale  of  for- 
feited lands; 


Auditor  to 
make  deeds 
for  lands  bero- 
tofore  sold  for 
'taxes. 


How  deeds 
obtained  when 
oertiflcates 
lost  or  misliili. 


1^0 


IS  10 


NEH 


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